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Lewis Technical Institute (LTI), a school owned by Spencer Lewis, provides training to individuals who pay tuition directly to the school. LTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2018, is found on the trial balance tab. LTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow.

1. An analysis of LTIs insurance policies shows that $2,400 of coverage has expired.
2. An inventory count shows that teaching supplies costing $3,000 are available at year-end.
3. Annual depreciation on the equipment is $7,400.
4. Annual depreciation on the professional library is $11,000.
5. On November 1, LTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,400, and the client paid the first five months fees in advance. When the cash was received, the Unearned Training Fees account was credited.
6. On October 15, LTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $4,000 of the tuition has been earned by LTI.
7. LTIs two employees are paid weekly. As of the end of the year, two days salaries have accrued at the rate of $200 per day for each employee.
8. The balance in the Prepaid Rent account represents rent for December

Answer is not complete. Requirement General Journal General Ledger Trial Balance Income Statement St Retained Earnings Balance Sheet Impact on income For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. Each adjustment is posted automatically to the general ledger and trial balance as soon as you click "record entry". No Date Account Title Credit Debit 2.400 Dec 31 Insurance expense Answer is not complete Se l ca Shet Each yournal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted or adjusted balances Adjusted L5:g=A003. Toshing cupplies Debit Credit Debit Credit No Balance Balance 47.175 Date Dec 21 Prepaid insurance Debit Credit Prepigrant Debit No Credit Bande Balance 3,500 Date Dec 31 Dec 1 a ry Professional library Debit Credit No Dato 31 Balance 5 6.000 Aboumulated depresition Protection Date Dabit Credit Dec 31 1 Balano 22.0001 Equipment Debit Credit No Dato Dec 31 Balance 74.000 Acoumulated depreciation - Equipment Date Debit Credit Dec 31 Balance 14.00 1 Apcounts payable Debit Credit Unased training for Debit Credit No No Date Dec 31 Balance 32,000 Date Dec 31 Balance 17 000 Common stock Debit Credit Retained earnings Debit Credit Balance No Date Dec 31 Date 31 al Tuition as me Dividendo Debit Credit No Debit Creat lange Date D Balance 515 Date Dec 31 cl Training seemed Bares expense No Date Debit Creat e Insurance pense Rentence Unadjusted SL1919 47,175 8.250 72 em as deprecation Equipment 14 2001 59,200 200 Total plant sont Liabilities Currenties Accounts payable 22.000 Unamos traigos 17 000 Euty 000 Total L es tout Requirement General Journal General Ledger Trial Balance Income Statement St Retained Earnings Balance Sheet Impact on income Use the drop-downs to select the accounts properly included on the income statement. The unadjusted or adjusted balances will appear for each account, based on your selection. Unadjusted - Lewis Technical Institute Income Statement For Year Ended December 31, 2019 Revenues Tuition fees earned Training fees earned ooo $ 129,000 42 500 Total revenues Expenses Depreciation expense - Professional library Depreciation expense - Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense ololboo ooo 51,000 0 44,000 0 6.125 56.650 Total expenses Net income 107,775 63,725 $ Credit Debit 47.175 8,250 9,600 4,000 55,000 22.000 74,000 Unadjusted 1 Lewis Technical Institute Trial Balance December 31, 2017 Account Title Cash Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation - Professional library Equipment Accumulated depreciation - Equipment Accounts payable Unearned training fees Common stock Retained earnings Dividends Tuition fees earned Training fees earned Salaries expense Rent expense Advertising expense Utilities expense Total 14,800 32,000 17,000 8,000 92,000 51,500 129,000 42.500 51,000 44.000 6,125 6,650 3 57,300 $ S 357.300 Answer is not complete. Requirement General Journal General Ledger Trial Balance Income Statement St Retained Earnings Balance Sheet Impact on income For each adjustment, indicate the income statement and balance sheet account affected, and the impact on net income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net income before adjustments can be found on the income statement tab. (Hint: Select unadjusted on the drop-down.) he drop-det income beft on net Show less Impact on net income $ 2.400) Adjusted - Account affecting the Adjusting entry related to: Income statement Balance Sheet a. Insurance Insurance expense Prepaid insurance b. Teaching supplies Teaching supplies expense Teaching supplies c. Depreciation - Accumulated depreciation - Equipment equipment Equipment Accumulated depreciation - d. Depreciation - library Professional library Professional library e. Training fees Unearned training fees X Training fees earned f. Tuition g. Salaries Salaries expense Salaries payable h. Rent Rent expense Prepaid rent Total impact on income due to adjustments Net income before adjustments Net income after adjustments (55.00 % (55,000) 42,500 129.000 x (51,000) X (44,000) 19.100 359.400 X 0