i need 2 numbers for both questions 5 and 2 for the teaching supplies expense, teaching supplies, unearnwd training fees, training fees earned.

Carter Technical Institute (CTI), a school owned by Isaac Carter, 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, 2022, is found on the trial balance tab. CTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through that require adjusting entries on December 31 follow. a. An analysis of CTI's insurance policies shows that $2,450 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,560 are available at year-end. c. Annual depreciation on the equipment is $5,400. d. Annual depreciation on the professional library is $10.200. 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, $4,000 of the tuition has been eamed 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 Journal entry worksheet 5 Ints 5 6 8 eBook Print 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. Note: Enter debits before credits. References Date Credit Dec 31 Account Title Uneared training foes Training fees earned Debit 3,200 3,200 Record entry Clear entry View general Journal Journal entry worksheet ints eBook An inventory count shows that teaching supplies costing $3,560 are available at year-end. Print References Note: Enter debits before credits. Date Debit Credit Dec 31 Account Title Teaching supplies expense Teaching supplies Record entry Clear entry View general Journal