Hello, I am in need of some help. I am not sure why these are wrong.

ewis Technical Institute (LTI), a school owned by Sharon Lewis, provides training to individuals who pay tuition directly to the school. TI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2022, is found on the trial balance ab. LTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that equire adjusting entries on December 31 follow. a. An analysis of LTI's insurance policies shows that $2,550 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,640 are available at year-end. c. Annual depreciation on the equipment is $4,200. d. Annual depreciation on the professional library is $7,800. e. 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 $2,600, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. f. 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, $3,000 of the tuition has been earned by LTI. g. LTl's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $220 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December. Answer is complete but not entirely correct. 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.) Use the drop-downs to select the accounts properly included on the balance sheet. The u balances will appear for each account, based on your selection. Include all balance sheet accou zero balances. ewis Technical Institute (LTI), a school owned by Sharon Lewis, provides training to individuals who pay tuition directly to the school. TI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2022, is found on the trial balance ab. LTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that equire adjusting entries on December 31 follow. a. An analysis of LTI's insurance policies shows that $2,550 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,640 are available at year-end. c. Annual depreciation on the equipment is $4,200. d. Annual depreciation on the professional library is $7,800. e. 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 $2,600, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. f. 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, $3,000 of the tuition has been earned by LTI. g. LTl's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $220 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December. Answer is complete but not entirely correct. 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.) Use the drop-downs to select the accounts properly included on the balance sheet. The u balances will appear for each account, based on your selection. Include all balance sheet accou zero balances