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Problem 3-3A (Algo) Preparing adjusting entries, adjusted trial balance, and financial statements LO P1, P2, P3, P4, P5 [The following information applies to the questions displayed below] Wells Technical Institute (WTI) provides training to individuals who pay tultion 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 austing entries on December 31. Additional Information Items a. An analysis of WTis insurance policies shows that \$2,939 of coverage has expired. b. An inventory count shows that teaching supplies costing $2.547 are availabie at year-end c. Annual depreciation on the equipment is $11,756. d. Annual depreciation on the professional library is $5.878. e. On September 1, WTI agreed to do five training courses for a client for \$2,500 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 $12,500 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 fouf-month class (beginning immediately) for an executve with payment due at the end of the class. At December 31,$8,200 of the tuition revenue has been earned by WTL g. WTI's two employees are paid weekly. As of the end of the year, two days' salories have accrued at the rate of $100 per day for each employee. h. The balance in the Prepaid Rent account represents rent for Decembet, 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. Post the balance from the unadjusted trial balance and the adjusting entries into the T-occounts. \begin{tabular}{|l|l|l|l|} \hline Unadfusted Balance & & & \\ \hline & & & \\ \hline & & & \\ \hline Adjusted Balance & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline Adjusted Trial Balance \\ \hline December 31 \\ \hline Accounts receivable \\ \hline Teaching supplies \\ \hline Prepaid insurance \\ \hline Prepaid rent \\ \hline Professional library \\ \hline Accumulated depreciation-Professional library \\ \hline Equipment \\ \hline Accumulated depreciation-Equipment \\ \hline Accounts payable \\ \hline Salaries payable \\ \hline Unearned revenue \\ \hline Common stock \\ \hline Retained earnings \\ \hline Dividends & \\ \hline \end{tabular} 1. Required information \begin{tabular}{|l|} \hline Accounts payable \\ \hline Salaries payable \\ \hline Unearned revenue \\ \hline Common stock \\ \hline Retained earnings \\ \hline Dividends \\ \hline Tuition revenue \\ \hline Training revenue \\ \hline Depreciation expense-_Professional library \\ \hline Depreciation expense-Equipment \\ \hline Salaries expense \\ \hline Insurance expense \\ \hline Rent expense \\ \hline Teaching supplies expense \\ \hline Advertising expense \\ \hline Utilies expense \\ \hline Totals \\ \hline \end{tabular}