Hello, any help is appreciated. Thanks!!

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 unearned 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 An analysis of WTI's insurance policies shows that $3,203 of coverage has expired. An inventory count shows that teaching supplies costing $2,776 are available at year-end. Annual depreciation on the equipment is $12,814. Annual depreciation on the professional library is $6,407. On September 1, WTI agreed to do five courses for a client for $2,700 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 $13,500 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees. 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, $9,000 of the tuition has been earned by WTI. 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. The balance in the Prepaid Rent account represents rent for December. WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Debit Credit Cash $ 27,396 Accounts receivable 0 Teaching supplies 10,536 Prepaid insurance 15,806 Prepaid rent 2,108 Professional library 31,610 Accumulated depreciationProfessional library $ 9,484 Equipment 73,751 Accumulated depreciationEquipment 16,861 Accounts payable 36,022 Salaries payable 0 Unearned training fees 13,500 T. Wells, Capital 67,016 T. Wells, Withdrawals 42,149 Tuition fees earned 107,477 Training fees earned 40,040 Depreciation expenseProfessional library 0 Depreciation expenseEquipment 0 Salaries expense 50,579 Insurance expense 0 Rent expense 23,188 Teaching supplies expense 0 Advertising expense 7,376 Utilities expense 5,901 Totals $ 290,400 $ 290,400