I need the Journal entry worksheet done

Wells Technical Institute (WTI), a school owned by Tristana Wells, 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 uneared 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 a. An analysis of WTI's Insurance policies shows that $3,732 of coverage has explred. b. An Inventory count shows that teaching supplies costing $3,235 are available at year-end. c. Annual depreciation on the equipment is $14,929 d. Annual depreciation on the professional library is $7.464. e. On September 1, WTI agreed to do five courses for a client for $2,400 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 $12,000 cash in advance for all five 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, $12,350 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. WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Credit Debit $ 27,698 10,652 15.981 2.132 31.958 $9.589 99.000 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional 110 ry Accumulated depreciation Professional library Equipment Accumulated depreciation Equipment Accounts payable Satardes payable Urarned revenue Common slock Retained earnings Dividers Tuition revenue Training revenue Depreciation expense Professional library Depreciation expensuurent 17.046 27,000 3 12.000 20.267 83.000 42,613 108.661 40,482 3 51.110 Instance en Teaching suis expens 23,492 417 Total STB.345 $18.00 WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Credit Debit $ 27,698 10,652 15,981 2,132 31,958 $ 9,589 99,000 17,046 27,000 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 12,880 20, 267 83,000 42,613 108.661 40,482 51,136 23,492 Tolat 318,345 Required Information [The following Information applies to the questions displayed below.) Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to Individuals who pay tultion directly to the school. WTI also offers training to groups In off-site locations. WTI Initially records prepald expenses and uneared 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 a. An analysis of WTI's Insurance policies shows that $3.732 of coverage has expired. b. An Inventory count shows that teaching supplies costing $3.235 are available at year-end. c. Annual depreciation on the equipment is $14.929. d. Annual depreciation on the professional library is $7.464. e. On September 1. WTI agreed to do five courses for a client for $2.400 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 $12.000 cash in advance for all five 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, $12,350 of the tuition revenue has been earned by WTI. 9. 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