It says my answer is wrong. I have final 
chance to solve it T,T help me please.
Additional Information Items a. An analysis of WTI's Insurance policies shows that $3,468 of coverage has expired. b. An Inventory count shows that teaching supplies costing $3,006 are available at year-end 2017 C. Annual depreciation on the equipment is $13,871. d. Annual depreciation on the professional library Is $6,936. e. On November 1, WTI agreed to do a special six-month course (starting Immediately) for a client. The contract calls for a monthly fee of $2,300, and the client pald the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2018. f. On October 15, WTI agreed to teach a four-month class (beginning Immediately) for an Individual for $4,519 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month, for example, October recognizes one-half month accrual.) g. WTI's two employees are paid 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 WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31, 2017 Credit $ Debit 28,000 10, 768 16, 155 2,155 32,307 $ 9,693 75,368 17,232 39,113 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 T. Wells, Capital T. Wells, Withdrawals 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 11,5ee 68,493 43,878 199,846 40,923 51,694 23,705 7,539 6,831 $ 296.899 $296.800 Problem 3-3A Part 1 Required: 1. Prepare the necessary adjusting journal entries for Items a through h. Assume that adjusting entries are made only at year- end. View transaction list View journal entry worksheet No Transaction General Journal Credit Debit 3.468 Insurance expense Prepaid insurance 3,468 be 7.762 Teaching supplies expense Teaching supplies 7.702 13,871 Depreciation expense-Equipment Accumulated depreciation-Equipment 6.936 Depreciation expense-Professional library Accumulated depreciation-Professional library 4,600 Unearned training fees Training fees earned 4.600 Accounts receivable 2.260 Tuition fees earned 400 Salaries expense Salaries payable 2.155 Rent expense Prepaid rent 2,155 Additional Information Items a. An analysis of WTI's Insurance policies shows that $3,468 of coverage has expired. b. An Inventory count shows that teaching supplies costing $3,006 are available at year-end 2017 c. Annual depreciation on the equipment is $13,871. d. Annual depreciation on the professional library is $6,936. e. On November 1, WTI agreed to do a special six-month course (starting Immediately) for a client. The contract calls for a monthly fee of $2,300, and the client pald the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2018. f. On October 15, WTI agreed to teach a four-month class (beginning Immediately) for an Individual for $4,519 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month, for example, October recognizes one-half month accrual.) 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, 2017 Credit Debit 28,000 $ 10, 768 16, 155 2,155 32,307 $ 9,693 75,368 17,232 39,113 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 T. Wells, Capital T. Wells, Withdrawals 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 11,500 68,493 43,878 199,846 40,923 51,694 23,795 7,539 6,031 $ 296,800 $296,800 Required information Reg 2A Reg 28 Prepare an adjusted trial balance. Credit 16.473 30,825 38.294 WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31, 2017 Debit Cash 27.547 Accounts receivable 11,298 Teaching supplies 3.000 Prepaid insurance 12.426 Prepaid rent Professional library 31.784 Accumulated depreciation-Professional library Equipment Accumulated depreciation Equipment Accounts payable Salaries payable Unearned training fees T. Wells, Capital T. Wells, Withdrawals Tuition fees earned Training fees earned Depreciation expense-Professional library 6.936 Depreciation expense-Equipment 13.871 Salaries expense 51.258 Insurance expense 3,468 Rent expense 25.440 Teaching supplies expense 7.588 Advertising expense 7.417 Utilities expense 5.933 Totals $ 324.505 JALITIN 400 6.900 67,385 119,367 44.881 5 324.505 Reg 2A Req 2B)
