I am very confused to what I am missing in this question or what I have incorrect.

Wells Technical Institute (WTI), 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. Its unadjusted trial balance as of December 31, 2017, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2017, follow 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 2017. c. Annual depreciation on the equipment is $12,285 d. Annual depreciation on the professional library is $6,142 e. On November 1, WTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,000, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2018 f. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $3,040 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.) g, wTl'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, 2017 Debit Credit $ 26,038 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned training fees Common stock Retained earnings Dividends Tuition fees earned Training fees earned Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 10,013 15,023 2,004 30,043 $9,014 70,087 16,025 32,065 15,000 12,000 51,693 40,059 102,148 38,055 48,071 22,044 7,010 5,608 276,000 $276,000 Answer is not complete. Complete this question by entering your answers in the tabs below Req 2A Req 2B Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. Cash Equipment Unadj Bal 26,038 Unadj Bal 70,087 0 26,038 0 Adj. Bal Adj. Bal 70,087 Accounts Receivable Accumulated Depreciation-Equipment Unad Bal Unadj Bal 16,025 0 7,600 7,600 12,285 28,310 Adj. Bal Adj. Bal Teaching Supplies Accounts Payable Unadj Bal 10,013 Unad Bal 32,065 7,351 0 Adj. Bal 2,662 Adj. Bal 32,065 Prepaid Insurance Salaries Payable Unad Bal 5,023 Unad Bal 0 3,071 40 Adj. Bal 11,952 Adj. Bal 400 Prepaid Rent Unearned Training Fees Unadj Bal Unadj Bal 15,000 6,000 Adj. Bal Adj. Bal 9,000 Professional Library Common stock Unadj Bal Unadj Bal 2,000 30,043 Adj. Bal 30,043 Adj. Bal 12,000 Accumulated Depreciation-Professional Library Unad Bal Retained earnings Unadj Bal 1,693 9,014 6,142 15,156 Adj. Bal Adj. Bal 51,693 Tuition Fees Earned Dividends Unadj Bal 1021Ba Unadj 40,059 7,60 109,748 0 Adj. Bal Adj. Bal 40,059 Training Fees Earned Rent Expense Unad Bal 3805Bal Unadj 22,044 6.000C 44,055 2,004 24,048 Adj. Bal Adj. Bal Depreciation Expense-Professional Library Unadj Bal Teaching Supplies Expense Unadj Bal 0 6,142 6,142 7,351 7,351 Adj. Bal Adj. Bal Salaries Expense Utilities Expense Unadj Bal Unadj. Bal 5,608 48,071 400 48,471 0 Adj. Bal Adj. Bal 5,608 Insurance Expense Unadj Bal 0 3,071 3,071 Adj. Bal