I have most of it done but I need help getting the amount of unearned training fees/training fees earned & salaries expense/ salaries payable

Che GLO302 - Based on Problem 3-3A LO P1, P2, P3, P4, P5, P6 Collins Technical Institute (CTI), a school owned by Carolyn Collins, provides training to individuals who pay tuition directly to the school. CTI 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. CTI 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 CTI's insurance policies shows that $2,700 of coverage has expired. b. An inventory count shows that teaching supplies costing $3.760 are available at year-end. c. Annual depreciation on the equipment is $4,800. d. Annual depreciation on the professional library is $9,000 e. On November 1, CTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,200, 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, CTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $9,000 of the tuition has been earned by CTI. g. CTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $180 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December General Income Statement Trial Balance General Journal Balance Sheet Requirement Impact on income St Retained Earnings Ledger 1 of 1 No to search 2 Dec 31 (Teaching supplies expense Teaching supplies 5,440 5,440 3 Dec 31 4,800 Depreciation expense - Equipment Accumulated depreciation - Equipment 4,800 Dec 31 9,000 Depreciation expense - Professional library Accumulated depreciation - Professional library 9,000 Dec 31 Unearned training fees Training fees earned Dec 31 9,000 Accounts receivable Tuition fees earned 9,000 Dec 31 Salaries expense Salaries payable Dec 31 3.600 Rent expense Prepaid rent 3.600 Pre 1 of 11!! Ned