Need help fixing the first chart by adding in corresponding letters and correcting numbers. Need help filling out the second chart as a whole. Thank you!

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 $3,203 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,776 are available 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 $2,500 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, $9,500 of the tuition has been earned by WTI. g. WTl'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 $ 26, 340 0 10,129 15,197 2,027 30,391 $ 9,119 99,000 16, 210 25,000 0 12,500 non stock 25,640 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 Retained earnings Dividends Tuition fees earned min Training fees earned Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 77,000 40,523 103,332 38,496 0 0 48,628 0 22,297 0 7,092 5,673 $ 307, 297 $ 307, 297 -yip 99,000 Unadj. Bal. w 26,340 0 0 Unadj. Bal. a X 0 Adj. Bal. 26,340 Adj. Bal 99,000 Accounts Receivable 0 Accumulated Depreciation Equipment Unadj. Bal Unad. Bal 16,210 12,814 9,500 Adj. Bal. 9,500 Adj. Bal 29,024 Teaching Supplies 10,129 Accounts Payable Unadj. Bal. Unadj. Bal. 25,000 7,353 0 Adj. Bal 2.776 Adj. Bal 25,000 Salaries Payable Prepaid Insurance 15,197 Unadi. Bal Unadj. Bal. 0 3,203 400 Adj. Bal. 11,994 Adj. Bal 400 Unearned Training Fees Unadj. Bal. Prepaid Rent 2,027 0 Unadi. Bal 12,500 5,000 Adj. Bal. 2,027 Adj. Bal. 7,500 Common stock Unadj. Bal Professional Library 30,391 0 Unadj. Bal. 25,640 0 Adj. Bal. 30,391 Adj. Bal. 25,640 Retained earnings Accumulated Depreciation Professional Library Unadj. Bal. 9.119 Unadj. Ball 77,000 0 6,407 Adj. Bal . 15,526 Adj. Bal 77,000 Tuition Fees Earned Unadj. Bal. Unadi. Bal 103,332 9,500 Dividends 40,523 0 Adj. Bal 112,832 Adi. Bal. 40,523 Training Fees Earned Rent Expense 22,297 Unadi. Bal Unadi. Bal. 38,496 5.000 Adi. Bal 43,496 Adj. Bal 22,297 Depreciation Expense-Professional Library Unadj. Bal. 0 Unadj. Bal. Teaching Supplies Expense 0 0 2,027 x Adi. Bal 0 Adj. Bal 2,027 Depreciation Expense-Equipment 0 12,814 Advertising Expense 7,092 Unadj. Bal. Unadj. Bal. Adj. Bal. 12,814 Adj. Bal 7,092 Salaries Expense 48,628 400 Utilities Expense 5,673 Unadj. Bal. Unadj. Ball Adi Bal 49,028 Adj. Bal 5,673 Insurance Expense Unadj. Bal. 0 3,203 Adj. Bal. 3,203 Req Req 3B Req 3C Prepare Wells Technical Institute's balance sheet as of December 31. Include all balance sheet accounts, even those with zero balances. WELLS TECHNICAL INSTITUTE Balance Sheet December 31 Assets 0 0 $ 0 Liabilities 0 Equity 0 $ 0