im sorry i added the whole question!

Perry Technical Institute (PTI), a school owned by Kathy Perry, provides training to Individuals who pay tuition directly to the school. PTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, is found on the trial balance tab. PTI Initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through that require adjusting entries on December 31 a. An analysis of PTI's Insurance policies shows that $2,850 of coverage has expired. b. An Inventory count shows that teaching supplies costing $3,880 are available at year-end. c. Annual depreciation on the equipment is $3,800. d. Annual depreciation on the professional library is $7,000. e. On September 1, PTI agreed to do five 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 pold $14,000 cash in advance for all five courses on September 1, and PTI credited Unearned Training Fees. f. On October 15, PTI agreed to teach a four month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $10,500 of the tuition has been earned by PTI PTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $240 per day for each employee 1. The balance in the Prepaid Rent account represents rent for December General Journal Trial Balance General Ledger Balance Sheet Income Statement St Owner Equity Requirement Impact on Income For each adjustment, indicate the income statement and balance sheet account affected, and the impact on net Income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net Income before For each adjustment, indicate the income statement and balance sheet account affected, and the impact on net Income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net Income before adjustments can be found on the income statement tab. (Hint: Select unadjusted on the drop-down.) Show less Adjusted Impact on net Income Account affecting the Adjusting entry related to: Income statement Balance Sheet a. Insurance b. Teaching supplies o. Depreciation equipment d. Depreciation - library e. Training fees f. Tuition g. Salaries h. Rent Total impact on Income due to adjustments Net income before adjustments Net income after adjustments $ 0 0 General General Trial Balance Requirement Income St Owner Impact on Journal Ledger Balance Sheet Statement Equity Income General Journal tab - For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. After adjusting the accounts, review the financial statements for accuracy General Ledger tab - Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted or adjusted balances. Trial Balance tab - You may view elther the unadjusted or adjusted trial balance by choosing from the dropdown box below. Your choice will determine the reported values on the financial statement tabs. Income Statement tab - Use the drop-downs to select the accounts properly included on the income statement. The unadjusted or adjusted balances will appear for each account, based on your selection. Statement of Owner's Equity tab - The unadjusted or adjusted balances will appear for each account, based on your selection Balance Sheet tab - 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. Impact on Income tab - For each adjustment, indicate the income statement and balance sheet account affected, and the impact on net income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net Income before adjustments can be found on the income statement tab. (Hint: Select unadjusted on the dropdown.) Dobit Credit No Dato Account Tito 2,850 1 Dec 31 Insurance expense Prepaid insurance 2,850 3,880 2 Dec 31 Teaching supplies expense Teaching supplies 3,880 3,800 3 Dec 31 3,800 Depreciation expense - Equipment Accumulated depreciation - Equipment 7,000 4 Dec 31 7,000 Depreciation expense - Professional library Accumulated depreciation - Professional library 5,600 5 Dec 31 5,600 Unearned training fees Training fees earned 10,500 6 Dec 31 10,500 Accounts receivable Tuition fees earned 960 960 7 Dec 31 Salaries expense Salaries payable 0 8 Dec 31 Rent expense Adjusted Perry Technical Institute Income Statement For Year Ended December 31 Revenues Cash Accounts receivable 66,025 10,500 5,470 $ 81,995 Teaching supplies Total revenues Expenses K. Perry, Capital K. Perry, Withdrawals Accounts receivable Rent expense Depreciation expense - Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Utilities expense Total expenses Net loss 94,000 54,200 10,500 46,200 3,800 52,160 2,850 46,200 3,880 7,150 320,940 (238,945) $ CA Impact on Income General General Income St Owner Requirement Trial Balance Balance Sheet Journal Ledger Statement Equity The unadjusted or adjusted balances will appear for each account, based on your selection. Adjusted Perry Tochnical Institute Statement of Owner's Equity For Year Ended December 31 K. Perry, Capital, December 31 prior year end Less: Net loss Less: Withdrawals by owner K. Perry, Capital, December 31 current year end 94,000 (238,945) (54,200) Balance Sheet >