ofters training to groups in off-scte locations. WTr intitilly records perpoid expentes and unearned revenues in bolance sheet eccounts. Its-unedjusted trial bolance as of December 31 follows, along wah descriptions of hems a through h that require adjustimp entries on December 31 Additional Information ftems a. An analysis of WTrs insurance policies shows that $3,600 of covernge has erpined. b. An inventory count shows that teaching supplies costing $3,120 are avalisble at yeur-end. c. Annual depreciation on the equipment is $14,400 d. Annual deprediation on the professional tibrary is $7200. start imunediately and finisth before the end of the year. Three courses wa not begin unst next year. The client paid $11,500 cash in advance for all five training courses on Scptember 1 and WTI ordited Unearned Revenue c. On October 15, WTI agreed to teach a four month class fbeginning immodlately for an enocutive weh payment due of the end of the class. At December 3t, 571950 of the turbion reverue has bees earned by wTL. 9. Wrirs two employees are paid weebly As of the end of the yewr, two doys' salaries heve accrusd at the rate of $100 per day for each employee h. The botance in the Prepaid Rent account represents reat for December. 2. Prepare as acjusted vial belance. Camplete this auestion by entering your answers in the tabs below. Post the balance from the unadjusted tral balance and the adjusting entrles into the T-accourta