finished the journal need help completing these

WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Credit Debit $ 26,642 0 10,245 15, 371 2,050 30,739 $ 9,223 71,718 16, 396 35,659 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned training fees T. Wells, Capital T. Wells, Withdrawals Tuition fees earned Training fees earned Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 12,500 65,169 40,988 104,516 38,937 49,186 22,550 7,173 5,738 $ 282,400 $282,400 odthaadictinentries in to the Tarco Required information [The following information applies to the questions displayed below) Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. WTI initially records prepaid expenses and uneamed revenues in balance sheet accounts. Its unadjusted trial balance as of December 31 follows along with descriptions of items a through h that require adjusting entries on December 31. Additional Information Items a. An analysis of WTI's insurance policies shows that $3,996 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,464 are available at year-end. c. Annual depreciation on the equipment is $15,986. d. Annual depreciation on the professional library is $7,993. e. On September 1, WTI agreed to do five courses for a client for $2,500 each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $12,500 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees. f. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $13,403 of the tuition has been earned by WTI. g. WTi's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $100 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December WELLS TECHNICAL INSTITUTE Inadiusted Trial Balance Required information Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. Cash 26,642 Unadj. Bal Equipment 71.718 Unadj. Bal Adj. Bal. 26,642 Adj. Bal 71,718 Accounts Receivable Unadj. Bal. 0 Accumulated Depreciation-Equipment Unadj . Bal. 16,396 15,986 13,403 Adj. Bal. 13,403 Adi Bal 32,382 Teaching Supplies Accounts Payable Unadj. Bal Unadj. Bal. Adj. Bal. 0 Adj Bal 0 Prepaid Insurance Salaries Payable Unadj. Bal. Unadj. Ball Adj. Bal. 0 Adj Bal Prepaid Rent Unearned Training Fees Unadj. Bal. Unadj . Bal. Adi Bal 0 Adi. Bal 0 Prey DHI . 1 HI Required information Adj. Bal. 0 Adj. Bal. 0 Professional Library T. Wells, Capital Unadj. Bal. Unadj. Bal Adj. Bal. Adj . Bal T. Wells, Withdrawals Accumulated Depreciation-Professional Library Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal 0 Tuition Fees Earned Rent Expense Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bal. Training Fees Earned Teaching Supplies Expense Unadj. Bal. Unadj. Bal Adj. Bal. 0 Adj . Bal. 0 Advertising Expense Depreciation Expense --Professional Library Unadj. Bal. Unadj. Bal Adj . Bal. 0 0 Adj . Bal Required information Prepare an adjusted trial balance. WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31 Debit Credit Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation Equipment Accounts payable Salaries payable Unearned training fees T. Wells, Capital T. Wells, Withdrawals Tuition fees earned Training fees eamed Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals $ $ Required information Req 3A Req 3B Req 3C Prepare Wells Technical Institute's income statement for the year. WELLS TECHNICAL INSTITUTE Income Statement For Year Ended December 31 Req 3B > Complete this question by entering your answers in the tabs below. Reg 3A Reg 3B Req 3C Prepare Wells Technical Institute's statement of owner's equity for the year. Note: there were no owner investments during the year. The T. Wells, Capital account balance was $65,165 on December 31 of the prior year. WELLS TECHNICAL INSTITUTE Statement of Owner's Equity For Year Ended December 31 T. Wells, Capital, December 31 prior year end T. Wells, Capital, December 31 current year end Required information Prepare Wells Technical Institute's balance sheet as of December 31. Include all balance sheet accounts, even those with zero balances. WELLS TECHNICAL INSTITUTE Balance Sheet December 31 es