i need the adjusting entries only

Chapter 3 A n g Accounts for Financial Statements 135 wing is the unadjusted trial balance for Alonzo Institute as of December 31. The Institute provides one training to individuals who pay tuition directly to the business and offers extension training to groups in de In off-site locations Shan after the trial balance are items a through that require adjusting entries as of December 31. Problem 3-3B Preparing adjusting entries, adjusted trial balance, and financial statements P1 P2 P3 P4 P5 P6 ALONTO INSTITUTE Unadjusted Trial Balance December 31 70,000 Professional Accu e d depreciation Professional library 17 000 $ 2.500 Accumulated depreciation Court 20,000 1,200 28,600 11,000 60,500 09 200 68.000 Additional information a. An analysis of the Institute's insurance policies shows that $9.500 of coverage has expired. b. An inventory count shows that teaching supplies costing 520,000 are available at venend Annual depreciation on the equipment is $5,000. d. Annual depreciation on the professional library is $2.400 On November 1, the Institute agreed to do a special two-mooth course (starting immediately for client. The contract calls for a $14,300 monthly fee, and the client paid the two months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. On October 15, the Institute agreed to teach a four-month class beginning immediately) to an cecu- rive with payment due at the end of the class. At December 31. 55,750 of the tuition has been earned by the Institute The Institute's only employee is paid weekly. As of the end of the year, three days' salaries have accrued at the rate of $150 per day. h The balance in the Prepaid Rent account represents rom for December Check 2 Tina Required Derre T-accounts (representing the ledger) with balances from the unadjusted trial balance. the necessary adjusting journal entries for items a through A, and post them to the T-accounts. Assume that adjusting entries are made only at year-end, alances in the T-accounts for the adjusting entries and prepare an adjusted trial balance. 3. Update balances in the T-accounts for the adine m any's income statement and statement of retained earnings for the year, and prepare its 4. Prepare of December 31. The Retained Earnings account balance was 540 500 on December 31 balance sheet as of December 31. The Retained E One Toton Fees med $5.750 Aditrance to of the prior your Net Income $5400