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(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 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 $3,864 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,349 are available at year-end. c. Annual depreciation on the equipment is $15,458. d. Annual depreciation on the professional library is $7,729. e. On September 1, WTI agreed to do five courses for a client for $2,900 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 $14,500 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, $11,750 of the tuition revenue has been earned by WTI. 9. WT'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 Unadjusted Trial Balance December 31 Credit Cash Accounts receivable Teaching supplies Debit $ 27,849 0 10,710 WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Credit Debit $ 27,849 0 10, 710 16,068 2,143 32,133 $ 9,641 99,000 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 expense Totals 17,139 23,000 0 14,500 27,996 77,000 42,845 109,254 40,702 0 0 51,415 0 23,573 0 7,498 5,998 $ 319,232 $319,232 2-a. Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. 2-b. Prepare an adjusted trial balance. Complete this question by entering your answers in the tabs below. Req 2A Req 2B Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Cash Equipment Unadj. Bal Unadj. Bal. Adj. Bal 0 Adj. Bal. 0 Accounts Receivable Accumulated Depreciation Equipment Unadj. Bal. Unadi Bal Adj Bal Adj. Bal 0 Adj. Bal. 0 Adj. Bal Teaching Supplies Accounts Payable Unadj. Bal Unadj. Bal Adj. Bal. Adj. Bal Prepald Insurance Salarles Payable es Unadj. Bal Unadj. Bal Adj. Bal 0 AdjBal 0 Prepaid Rent Unearned Revenue Unadj. Bal Unadj. Bal Adj. Bal 0 Adj. Bal 0 Professional Library Common Stock Unadj. Bal Unadj. Bal Adj. Bal Adj. Bal. Retained Earnings Accumulated Depreciation-Professional Library Unadj. Bal Unadj. Bal Adj. Bal Adj. Bal Tuition Revenue Dividends Unadi. Bal Unadj. Bal 0 Adj. Bal 0 Adj. Bal Training Revenue Rent Expense Unadj. Bal Unadj. Bal Adj. Bal. 0 Adj. Bal Depreciation Expense--Professional Library Teaching Supplies Expense Unadi. Bal Unadj. Bal Adj. Bal Adj. Bal Depreciation Expense-Equipment Advertising Expense Unadj. Bal Unadj. Bal Adj. Bal 0 Adj. Bal Salaries Expense Uses Erpense Unad, Bal Unad Be Adj. Bal Ad Bell Insurance Expense Unad Ball Ad, Bal