how would i complete the inventory list?

Wright Technical Institute (WTI), a school owned by Kay Wright, provides training to individuals who pay tuition directly to the school WTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, is found on the trial balance tab. WTI initially records prepaid expenses and uneared revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 a. An analysis of WTI's insurance policies shows that $2.400 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,520 are available at year-end. c. Annual depreciation on the equipment is $5,200. d. Annual depreciation on the professional library is $9,800, e. On September 1, WTI agreed to do five courses for a client for $3,000 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 $15.000 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees 1. On October 15, WTI agreed to teach a fourmonth class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $9,500 of the tuition has been earned by WTI. 9. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $150 per day for each employee h. The balance in the Prepaid Rent account represents rent for December Journal entry worksheet An inventory count shows that teaching supplies costing $3,520 are available at year-end 2017. Note: Enter debits before credits. Account Title Debit Credit Date Dec 31 Credit Debit 70,525 8,900 12,000 3,800 49,000 Unadjusted Wright Technical Institute Triel Balance December 31, 2019 Account Title Cash Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation - Professional library Equipment Accumulated depreciation - Equipment Accounts payable Unearned training fees K. Wright, Capital K. Wright, Withdrawals Tuition fees earned Training fees earned Salaries expense 19,600 52,000 10,400 33,200 15,000 96.000 51,500 134,000 45,000 50.800 JUU 49,000 19,600 52,000 1/ 10,400 33 200 15.000 repare Professional library Accumulated depreciation - Professional library Equipment Accumulated depreciation - Equipment - Accounts payable Unearned training fees K. Wright, Capital K. Wright, Withdrawals Tuition fees eamed Training fees earned Salaries expense Rent expense Advertising expense Utilities expense Total 51,500 134,000 45,000 50,800 41,800 6,175 6,700 3 53 2005 5 353,200