n. An analysis of WTIT incurance policies shows that $3,996 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,464 are avalable at year-end c. Annual depreciation on the equipment is $15,986. d. Annual depreciation on the professional library is $7,993. e. On September 1, WTI agreed to do five training courses for a client for $2,700 each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next yeac. The client paid $13,500 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 dass (beginning immediately) for an executive with payment due at the end of the class. At December 31, $12,903 of the tuition revenue has been earned by WTL. 9. WTis two emplayees 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. Required information Req 2A | Req 2B Prepare an adjusted trial balance