I cannot figure out number 2 for teaching supplies expense

Sanchez Technical Institute (STI), a school owned by Carlos Sanchez, provides training to individuals who pay tuition directly to the school. STI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2022, is found on the trial balance tab. STI 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 STI'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, STI 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, STI 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 STI. 9. STI'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 . Debit Credit No Date Account Title 2,700 1 Dec 31 Insurance expense Prepaid insurance 2,700 2 Dec 31 Teaching supplies expense Teaching supplies Adjusted Sanchez Technical Institute Trial Balance December 31, 2022 Account Title Debit Credit S 71,850 3,600 8,850 8,100 47,000 Cash Accounts receivable Teaching supplies Prepaid insurance Professional library Accumulated depreciation - Professional library Equipment Accumulated depreciation - Equipment Accounts payable Salaries payable Uneamed training fees 28.200 50.000 15,000 32.000 960 8,400 20 Sanchez Technical Institute (STI), a school owned by Carlos Sanchez, provides training to individuals who pay tuition directly to the school. STI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2022, is found on the trial balance tab. STI 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 STI'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, STI 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, STI 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 STI. 9. STI'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 . Debit Credit No Date Account Title 2,700 1 Dec 31 Insurance expense Prepaid insurance 2,700 2 Dec 31 Teaching supplies expense Teaching supplies Adjusted Sanchez Technical Institute Trial Balance December 31, 2022 Account Title Debit Credit S 71,850 3,600 8,850 8,100 47,000 Cash Accounts receivable Teaching supplies Prepaid insurance Professional library Accumulated depreciation - Professional library Equipment Accumulated depreciation - Equipment Accounts payable Salaries payable Uneamed training fees 28.200 50.000 15,000 32.000 960 8,400 20