I need help with the Balance Sheet Please.

Adjusted \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{4}{c|}{ Cash } \\ General Led \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 47,175 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|r|r|} \hline \multicolumn{5}{|c|}{ Prepaid rent } \\ \hline No. & Date & Debit & Credit & \multicolumn{1}{c|}{ Balance } \\ \hline & December 31 & & & 4,000 \\ \hline 8 & December 31 & & 4,000 & 0 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accumulated depreciation - Professional library } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 22,000 \\ \hline 4 & December 31 & & 11,000 & 33,000 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Salaries payable } \\ \hline \multicolumn{1}{|c|}{ No. } & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 0 \\ \hline 7 & December 31 & & 800 & 800 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ S. Lewis, Capital } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 100,000 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Tuition fees earned } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 129,000 \\ \hline 6 & December 31 & & 10,000 & 139,000 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Depreciation expense - Professional library } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 0 \\ \hline 4 & December 31 & 11,000 & & 11,000 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Salaries expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 51,000 \\ \hline 7 & December 31 & 800 & & 51,800 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Rent expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 44,000 \\ \hline 8 & December 31 & 4,000 & & 48,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Advertising expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 6,125 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Advertising expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 6,125 \\ \hline \end{tabular} Accounts receivable \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Prepaid insurance } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 9,600 \\ \hline 1 & December 31 & & 2,400 & 7,200 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Professional library } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 55,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{c|}{ Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 74,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Unearned training fees } \\ \hline \multicolumn{1}{|c|}{ No. } & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 17,000 \\ \hline 5 & December 31 & 6,800 & & 10,200 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ S. Lewis, Withdrawals } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 51,500 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Depreciation expense - Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 0 \\ \hline 3 & December 31 & 7,400 & & 7,400 \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Insurance expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 0 \\ \hline 1 & December 31 & 2,400 & & 2,400 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Utilities expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 6,650 \\ \hline \end{tabular} Lewis Technical Institute (LTI), a school owned by Spencer Lewis, 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 , 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 . a. An analysis of LTI's insurance policies shows that $2,400 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,000 are available at year-end. c. Annual depreciation on the equipment is $7,400. d. Annual depreciation on the professional library is $11,000. e. On September 1, LTI agreed to do five courses for a client for $3,400 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 $17,000 cash in advance for all five courses on September 1, and LTI credited Unearned Training Fees. 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, $10,000 of the tuition has been earned by LTI. g. 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. Use the drop-downs to select the accounts properly included on the balance sheet. The unadjusted or adjusted balances will appear for each account, based on your selection. Include all balance sheet accounts, even those with zero balances