I would love some help with this and an explanation to what I had done wrong and if I made any mistakes I would like them corrected and explained

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 Inltially 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 requlre adjusting entrles on December 31. Additional Information Items a. An analysis of WTI's insurance policies shows that $3,203 of coverage has expired. b. An Inventory count shows that teaching supplies costing $2,776 are avallable at year-end. c. Annual depreclation on the equipment is $12,814. d. Annual depreclation on the professional Ilbrary is $6,407. e. On September 1, WTI agreed to do five training courses for a client for $2,800 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 $14,000 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 executlve with payment due at the end of the class. At December 31,$8,750 of the tultion revenue has been earned by WTI. g. WTI's two employees are pald weekly. As of the end of the year, two days' salarles have accrued at the rate of $100 per day for each employee. h. The balance In the Prepaid Rent account represents rent for December. View transaction list View journal entry worksheet