I need help filling out the balance sheet

Wright Technical Institute (WTI), a school owned by Kay Wright, 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, is found on the trial balance tab. WTI initially records prepaid expenses and uneared revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 a. An analysis of WTI's insurance policies shows that $2,400 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,520 are available at year-end c. Annual depreciation on the equipment is $5,200. d. Annual depreciation on the professional library is $9,800. e. On September 1, WTI agreed to do five courses for a client for $3,000 each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $15,000 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees f. On October 15, WTI agreed to teach a four-month class (beginning immediately for an executive with payment due at the end of the class. At December 31, $9,500 of the tuition has been earned by WTI g. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $160 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December Credit Debit 70,525 9,500 3.520 9,600 49,000 29.400 52,000 15,600 33 200 Account Title -Cash Accounts receivable Teaching supplies Prepaid insurance Professional library Accumulated depreciation - Professional library Equipment Accumulated depreciation - Equipment Accounts payable Salaries payable Unearned training fees SK Wright, Capital K. Wright, Withdrawals Tuition fees earned Training fees earned Depreciation expense - Professional library Depreciation expense - Equipment Salaries expense 640 9,000 96,000 51,500 143.500 51,000 9,800 5.200 51.440 Salaries expense insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense 51,440 2.400 45,600 5,380 6,175 6,700 378, 340 $ Total 378,340 Tech Balance Sheet December 31 Assets $ Current assets Cash Accounts receivable Teaching supplies Prepaid insurance 70,525 9,500 3,520 9,600 93,145 Total current assets Plant assets Accumulated depreciation - Equipment (15,600) (15,600) 14 Anul