help please!

Additional Information Items a. An analysis of WTI's insurance policies shows that $3,071 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,662 are available at year-end. c. Annual depreciation on the equipment is $12,285. d. Annual depreciation on the professional library is $6,142. e. On September 1, WTI agreed to do five training courses for a client for $2,300 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 $11,500 cash in advance for all five training 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, $9,350 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' 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 Debit $ 27,396 0 Accounts receivable Teaching supplies Prepaid insurance 10,536 15,806 Prepaid rent Professional library. 31,610 Accumulated depreciation Professional library $9,484 Equipment 98,000 Accumulated depreciation-Equipment 16,861 Accounts payable 24,000 Salaries payable Unearned revenue 11,500 Common stock 23,287 82,000 Retained earnings Dividends 42,149 Tuition revenue Training revenue 107,477 40,040 Depreciation expense-Professional library 0 Depreciation expense-Equipment 0 Salaries expense Insurance expense 50,579 0 23,188 0 Rent expense Teaching supplies expense Advertising expense 7,376 5,901 Utilities expense Totals $ 314,649 $ 314,649 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. 2,108 0 Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Cash Unadjusted Balance Unadjusted Balance Adjusted Balance - Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance 0 Accounts Receivable Teaching Supplies Prepaid Insurance 0 Prepaid Rent 0 Professional Library 0 Accumulated Depreciation Professional Library - Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable 0 Unearned Revenue Common Stock 0 Retained Earnings Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Tuition Revenue Training Revenue APPARATO Depreciation Expense-Professional Library 0 Depreciation Expense-Equipment Salaries Expense. Insurance Expense 0 Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Dividends Rent Expense Teaching Supplies Expense 0 Advertising Expense 0 Utilities Expense 0 WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31 Debit 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 69 10 Credit Additional Information Items a. An analysis of WTI's insurance policies shows that $3,071 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,662 are available at year-end. c. Annual depreciation on the equipment is $12,285. d. Annual depreciation on the professional library is $6,142. e. On September 1, WTI agreed to do five training courses for a client for $2,300 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 $11,500 cash in advance for all five training 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, $9,350 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' 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 Debit $ 27,396 0 Accounts receivable Teaching supplies Prepaid insurance 10,536 15,806 Prepaid rent Professional library. 31,610 Accumulated depreciation Professional library $9,484 Equipment 98,000 Accumulated depreciation-Equipment 16,861 Accounts payable 24,000 Salaries payable Unearned revenue 11,500 Common stock 23,287 82,000 Retained earnings Dividends 42,149 Tuition revenue Training revenue 107,477 40,040 Depreciation expense-Professional library 0 Depreciation expense-Equipment 0 Salaries expense Insurance expense 50,579 0 23,188 0 Rent expense Teaching supplies expense Advertising expense 7,376 5,901 Utilities expense Totals $ 314,649 $ 314,649 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. 2,108 0 Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Cash Unadjusted Balance Unadjusted Balance Adjusted Balance - Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance 0 Accounts Receivable Teaching Supplies Prepaid Insurance 0 Prepaid Rent 0 Professional Library 0 Accumulated Depreciation Professional Library - Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable 0 Unearned Revenue Common Stock 0 Retained Earnings Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Tuition Revenue Training Revenue APPARATO Depreciation Expense-Professional Library 0 Depreciation Expense-Equipment Salaries Expense. Insurance Expense 0 Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Dividends Rent Expense Teaching Supplies Expense 0 Advertising Expense 0 Utilities Expense 0 WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31 Debit 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 69 10 Credit