Hello. i need a on adjusted trial balance and the adjusting entries into the T accounts. And prepare an adjusted trial balance

Wells Technical Institute (WTH, 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 inually 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 $3.732 of coverage has expired. b. An Inventory count shows that teaching supplies costing $3,235 are available at year-end. C. Annual depreciation on the equipment is $14,929, d. Annual depreciation on the professional library is $7,464 e On September 1, WTI agreed to do five courses for a client for $2.400 each. Two courses will start Immediately and finish before the end of the year. Three courses will not begin until next year. The client pald $12,000 cash in advance for all five courses on September 1, and WTI credited Unearned Revenue. t. 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. $12,350 of the tuition revenue has been earned by WTI. 9. WTil'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 Uradjusted Trial Balance December 31 Credit Debit $ 27,898 Cash Accounts receivable Teaching supplies Prepaid Insurance Prepaid it Professional library ALLumated depreciation Professional Library Equipment Alated depreciation Equipe Accity peyable Saline payable Ureditev COLOR 10,652 15,981 2,132 31.956 9.589 99. 17146 27.00 le 12,00 20.262 DIV Tulle 42 1 42 Duration professional Library Det 51.11 WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Credit Debit $ 27,698 10,652 15,981 2,132 31,958 $ 9,589 99,800 17,046 27,000 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching Supplies expense Advertising expense utilities experise Totals 12,000 20, 267 83,888 42,613 108.661 40,482 @ 51,136 23,452 @ 7.457 5.966 $ 318,045 $318.045 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 tution 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 a. An analysis of WTI's Insurance policies shows that $3.732 of coverage has expired. b. An Inventory count shows that teaching supplies costing $3.235 are available at year-end. c Annual depreciation on the equipment is $14.929. d. Annual depreciation on the professional library is $7.464. e. On September 1, WTI agreed to do five courses for a client for $2.400 each. Two courses will start Immediately and finish before the end of the year. Three courses will not begin until next year. The cllent pald $12,000 cash in advance for all five courses on September 1, and WTI credited Unearned Revenue. 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, $12.350 of the tuition revenue has been earned by WTI. g. WTi's two employees are paid weekly. As of the end of the year, two days' salartes 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 Unad jus Led Trial Balance December 31 Debit 27. Credit Case Accounts receivable Teaching supplies id insurance Pregerent Professional llary As relation Professional Library Equipe Adeplint 10, 19981 11 1958 89 S000 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 revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals S Required information Re 2A R2B Port the balance from the uradjusted trial balance and the adjusting entries into the T-scounts Unad. Bal Unad. Bal Ad. Bal. Ad Bar 0 Unad, Bar Unad Bal Adj. Bal AGB Unad.Ba Unas B Adj Bal Ad B renos ye Unad UB E B Prend Rant Unised Raven Unad. Professional Libra conmonok About Protections Find Esming