I am studying for a test. How would I record problem G? What would I have to multiply? How would it impact on net imcome?

GLO302 - Based on Problem 3-3A LO P1, P2, P3, P4, P5, P6 C. Sanchez (Withdrawals), a school owned by Carlos Sanchez, provides training to individuals who pay tuition directly to the school. Withdrawals also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2018, is found on the trial balance tab. Withdrawals initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow. a. An analysis of Withdrawals's insurance policies shows that $2,700 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,480 are available at year-end. c. Annual depreciation on the equipment is $5,000. d. Annual depreciation on the professional library is $9,400. e. On November 1, Withdrawals agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was received the Unearned Training Fees account was credited. f. On October 15, withdrawals agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $3,600 of the tuition has been earned by Withdrawals. g. Withdrawals's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $240 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December Account affecting the Income statement Balen a. Insurance Insurance expense Prepaid insurance b. Teaching supplies Teaching supplies expense Teaching supplies Depreciation expense- c. Depreciation equipment Equipment Accumulated depreciation - Equipment Depreciation - library Depreciation expense - Accumulated depreciation - Professional Professional library library e. Training fees Training fees earned Unearned training fees f Tuition Tuition fees earned Accounts receivable Salaries expense Salaries payable h Rent Rent expense Prepaid rent Total impact on income due to adjustments Net income before adjustments Net income after adjustments 9 Salaries $ 0