If you look at at the comment section that's the part I need help with thanks

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 tuition directly to the school. WTI also offers training to groups in off-site locations. WTI initially 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 require adjusting entries on December 31. Additional Information Items a. An analysis of WTI's insurance policies shows that $2,542 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,204 are available at year-end. c. Annual depreciation on the equipment is $10,170. d. Annual depreciation on the professional library is $5,085. e. On September 1, WTI agreed to do five courses for a client for $2,500 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 $12,500 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees. 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, $6,248 of the tuition 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 $ 27,547 0 10,594 15,894 2,120 31,784 $ 9,537 103,000 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned training fees Common stock Retained earnings Dividends Tuition fees earned Training fees earned Depreciation expense-Professional Library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totats 16,954 23,000 0 12,500 27,527 83,000 42,381 108,069 40, 261 0 0 50,858 0 23,320 0 7,417 5,933 $ 120,848 $320,848 S Prov 2 Next > 2-a. Post the balance from the unadjusted trial balance and the adjusting entries in to the l-acca 2-b. Prepare an adjusted trial balance. Complete this question by entering your answers in the tabs below. f3 Req 2A Reg 2B 38:58 Prepare an adjusted trial balance. WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31 ok Debit Credit $ 27,547 6,248 2,204 13,352 31.784 $ 14,622 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation Equipment Accounts payable Salaries payable Unearned training fees Common stock Retained earnings Dividends Tuition fees earned Training fees earned Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals $ 81.135 $ 14,622 Req 2A WELLS TECHNICAL INSTITUTE Adjusted Trial balance as at December 31 Account Debit Credit Cash 27547 Accounts Receivable Teaching supplies 6248 2204 Prepaid insurance 13352 31784 14622 Preofessional Library Accumulated Depreciation Professional Library Equipment Accumulated Depreciation Equipment Accounts Payable 103000 27124 23000 Salaries Payable 4001 Unearned Training Fee 7500 Common Stock 27527 Retained Earnings 83000 Dividend 42381 Tution fee earned 114317 45261 5085 Training Fee earned Depreciation expense - Professional library Depreciation expense Equipment Salaries expense Insurance Expense Rent Expense 10170 51258 25421 25440 Teaching Supplies expense 8390 7417 Advertisinf Expense Utilities expense 5933 TOTAL 342751 342751 Please feel free to ask any doubts in comment!! Please upvote if you find it helpful! Hide comments Comments You commented Hey on Adjusted Trial Balance I'm missing prepaid rent on the list. So I'm curious if the fields below answers are off as a result. If you could let me know that would be awesome Leave a comment Post comment