need help adjusting journal entries!

Required informotion Problem 3.3A (Algo) Preparing adjusting entries, adjusted trial balance, and financial statements LOP1, P2, P3, P4, P5 The following information applies to the questions displayed below] Wells Technical Institute WII), a school owned by Tristana Wells, prowides training to individuals who pay tultion directiy 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 desciptions of items a through h that require adjusting entries on December 31 . Additional Information Items a. An analysis of WTis insurance policies shows that $3,203 of coverage has expired. b. An inventery count shows that teaching supplles costing $2.776 are avallable at year-end. c. Annual depreciation on the equipment is $12,814. d. Annual depreciation on the professional library is $6.407. e. On September 1, WTI agreed to do five courses for a client for $2,400 each. Two courses will start immedlately and finish before the end of the year. Three courses will not begin until next year. The client paid $12,000cash in advance for all five courses on September t, and WTI credited Unearned Revenue. 1. On October 15. WTi agreed to teach a four-month class (beginning immediately) for an executive with peyment due: at the end of the class. At December 31,$9.750 of the tuition revenue has been earned by WTL. 9. WTis two employees are paid weekly. As of the end of the yeat, two days' salaries have accrued at the rate of $ too. per day for each empioyee. h. The batance in the Prepald Rent account represents rent for December. Problem 3-3A (Algo) Part 1 Pequired 1. Prepore-the nucessary adjusting joumarenthies for atems a through th. Assume thot adjusting enules are inade onty at yent-end