Hequired information

$[$The following information applies to the questions displayed below.$]$

Wels 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 initially records prepaid expenses and unearned rewenues in balance sheet accounts. Its unadjusted trial balance as of December $31$ folows along with descriptions of items a through $h$ that require adjusting entries on December $31.$

Additional Information Items

a$.$ An analysis of WTIS insurance policies shows that $$2,400$ of cowerage has expired.

b$.$ An irwentory count shows that teaching supplies costing $$2,800$ are available at year$-$end.

c$.$ Annual depreciation on the equipment is $$13,200.$

d$.$ Annual depreciation on the professional library is $$7,200.$

e$.$ On September $1,$ WTI agreed to do five courses for a client for $$2,500$ each. Two caurses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $$12,500$ cash in advance for all five courses on September $1,$ and WTI credited Unearned Training Fees.

f$.$ On October $15,$ WTI agreed to teach a four$-$month class $($beginning immediately$)$ for an executhe with payment due at the end of the dass. At December $31,$ $$7,500$ of the tuition has been earned by WTI.

$9.$ WTIS 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.

$\backslash$table$[[\backslash$table$[[$WELLS TECHNICAL INSTITUTE$],[$Unadjusted Trial Balance$],[$Occenher $31]],$nohit,credit$],[$Cash$,$$$34,998,],[$Accounts receivable,$,],[$Teaching supplies,$8,998,],[$Prepaid insurance,$12,998,],[$Prepaid rent,$3,998,],[$Prafessional $11$brary,$35,998,],[$Accurulated depreciation$-$Professianal library,,$$10\_($r$)998],[$Equipenent$,80,998,],[$Accurulated depreciation$-$Equipnent,,$15,998],[$Accounts payable,,$26,998],[$Salarles paryahle,,B$],[$Unearned training fees,,$12,598],[$Corron stock,,$10\_($r$)998],[$Retained earnings,,$80\_($r$)998],[$Dividends$,50,908,],[$Tu$1$tion fees earnod,,$123,998],[$Training fees earnod,,$40\_($r$)99-],[$Depreciation expense$-$professional $11$brary,a$,],[$Depreciation expense$-$Equipnont,a$,],[$salaries expense,$50,998,],[$Insurance expense,$,],[$Rent expense,$33,998,],[$Teaching supp$11$es expense,$,],[$Advertising expense,$6,908,],[$ut$111$t$1$es expense,$6,498,],[$Totals$,$$$317,498,$$$317,498]]$