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20 ! Required information [The following information applies to the questions displayed below.] Part 2 of 3 1 points Wells Technical Institute (WTI) provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Its unadjusted trial balance as of December 31 follows, along with descriptions of items a through h that require adjusting entries on December 31. Additional Information Items eBook Print 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. C. Annual depreciation on the equipment is $12,285. d. Annual depreciation on the professional library is $6,142. e. On September 1, WTI agreed to do five training courses for a client for $2,900 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 $14,500 cash in advance for all five training courses on September 1, and WTI credited Unearned Revenue. 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, $7,850 of the tuition revenue 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 $100 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December. References WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Credit Debit $ 27, 396 0 10,536 15,806 2,108 31,610 $ 9,484 98,000 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 16, 861 22,000 0 14,500 21, 287 83,000 42,149 107,477 40,040 50,579 0 23,188 @ 7,376 5,901 $ 314,649 $ 314,649 2-a. Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. 2-b. Prepare an adjusted trial balance. Complete this question by entering your answers in the tabs below. 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 into the T-accounts. Cash Equipment 98,000 Unadjusted Balance Unadjusted Balance 27,396 Adjusted Balance 27,396 Adjusted Balance 98.000 Accounts Receivable Accumulated Depreciation-Equipment 0 Unadjusted Balance f Unadjusted Balance 16.861 Adjusted Balance 0 Adjusted Balance 16,861 Teaching Supplies Accounts Payable Unadjusted Balance 10,536 Unadjusted Balance 22,000 Adjusted Balance 10,536 Adjusted Balance 22,000 Prepaid Insurance Salaries Payable Unadjusted Balance 15,806 Unadjusted Balance 0 Adjusted Balance 15,806 Adjusted Balance 0 Unearned Revenue Prepaid Rent 2,108 Unadjusted Balance Unadjusted Balance 14,500 Adjusted Balance 2,108 Adjusted Balance 14,500 Common Stock Professional Library 31,610 Unadjusted Balance Unadjusted Balance 21,287 Adjusted Balance 31,610 Adjusted Balance 21,287 Retained Earnings Accumulated Depreciation Professional Library Unadjusted Balance 0 Unadjusted Balance 83,000 Adjusted Balance 0 Adjusted Balance 83,000 Tuition Revenue Dividends Unadjusted Balance 107,477 Unadjusted Balance 42,149 Adjusted Balance 107,477 Adjusted Balance 42,149 Training Revenue Rent Expense Unadjusted Balance 40,040 Unadjusted Balance 23,188 Adjusted Balance 40,040 Adjusted Balance 23,188 Teaching Supplies Expense Depreciation Expense-Professional Library Unadjusted Balance 0 Unadjusted Balance 0 Adjusted Balance 0 Adjusted Balance 0 Advertising Expense Depreciation Expense-Equipment Unadjusted Balance Unadjusted Balance 7,376 Adjusted Balance 0 Adjusted Balance 7,376 Salaries Expense Utilities Expense Unadjusted Balance 50,579 Unadjusted Balance 5,901 Adjusted Balance 50,579 Adjusted Balance 5,901 Insurance Expense Unadjusted Balance 0 Adjusted Balance 0 Reg 2A Req 2B > Reg 2A Reg 2B Prepare an adjusted trial balance. WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31 Debit Credit Cash $ 27,396 Accounts receivable 0 Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expenseProfessional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense 7,376 5,901 40,673 Totals $ $ 0 Req 2A Reg 2B