Help d. Annual depreciation on the professional library is $8.258 e. On November 1, WTI agreed to do a special six-month course (starting immediately) for a client The contract calls for a a monthly fee of $2.600, and the client paid the first five months' fees in advance. When the cash was received the Unear f ned Training Fees account was credited. The fee for the sich month recorded in 2018. On October 15, agreed to teach a four-month beginning immediately) for an individual for $5.520 tuition per class month payable at the end of the class. The class started on October 15 but no payment has yet been received. WTIs a ccruals are applied to the nearest for example, october one month a g. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of s100 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, 2017 Debit Cash 27,245 Accounts receiv Teaching supplies 10, 478 Prepaid insurance 15,719 Prepaid rent 097 Professional library 31, 436 Accumulated 432 depreciation-Professional library 73, 338 16,768 Accumulated depreciation-Equipment 36, 249 Accounts payable Salaries payable 5 6 7 of 11 Next