i need help on the general journal for teaching supplies and tuition fees. i also need help on how it impacts the income (last picture)

Lee Technical Institute (LTI), a school owned by Hao Lee, provides training to individuals who pay tuition directly to the school. LTI 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. LTI 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 LTI's insurance policies shows that $2,650 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,200 are available at year-end. c. Annual depreciation on the equipment is $6,800. d. Annual depreciation on the professional library is $13,000. e. On November 1, LTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,400, and the client paid the first five months' fees in advance. When the cash was recelved, the Unearned Training Fees account was credited. f. On October 15, LTI 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 LTI. 9. LTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $200 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December. Journal entry worksheet 3 4 56 7 8 An inventory count shows that teaching supplies costing $3,200 are available at year-end. Note: Enter debits before credits. Journal entry worksheet 1 2 3 4 On October 15, LTI 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 LTI. Note: Enter debits before credits. Account affecting the: Impact on net Adjusting entry related to