please answer both the T-accounts one and adjusted trial balance i am really lost! this is all for 1 question

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. Its unadjusted trial balance as of December 31, 2018, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2018, follow. Additional Information Items a. An analysis of WTI's insurance policies shows that $3,732 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,235 are available at year-end 2018. c. Annual depreciation on the equipment is $14,929. d. Annual depreciation on the professional library is $7,464. 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 $2,900, and the client paid 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 2019. f. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $4,440 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, 2018 Credit Debit $ 27,547 0 10,594 15,894 2,120 31,784 $ 9,537 74,152 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 stock Retained earnings, December 31, 2017 Dividends 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 16,954 35,294 0 14,500 11,000 56,385 42,381 108,069 40,261 0 0 50,858 0 23,320 0 7,417 5,933 $ 292,000 $292,000 1 & 3-a. Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. 1 & 3-b. Prepare an adjusted trial balance. Req 1 and 3A Req 1 and 3B Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. Cash Equipment Unadj. Bal. 27,547 Unadj. Bal. 74,152 Adj. Bal. 27,547 Adj. Bal. 74,152 Accounts Receivable Accumulated Depreciation-Equipment Unad), Bal. 16,954 Unadj. Bal. Adj. Bal. Adj. Bal. 16,954 Accounts Payable Teaching Supplies 10,594 Unadj. Bal. Unadj. Bal. 35,294 Adj. Bal. 10,594 Adj. Bal. 35,294 Prepaid Insurance Salaries Payable Salaries Payable Prepaid Insurance 15,894 Unadi. Bal. Unadj. Bal. Adj. Bal. 15,894 Adj. Bal Prepaid Rent 2,120 Unearned Training Fees Unadj. Bal. Unadj. Bal. 14,500 Adj. Bal. 2,120 Adj . Bal. 14,500 Common stock Professional Library 31,784 Unadj. Bal. Unadj. Bal 11,000 Adj. Bal. 31,784 Adj. Bal 11,000 Retained earnings Accumulated Depreciation-Professional Library Unadj. Bal. 9,537 Unadj. Bal. 56,385 Adj. Bal. 9,537 Adj. Bal 56,385 Tuition Fees Earned Dividends 42,381 Unadj. Bal. 108,069 Unadj. Bal. Adj. Bal. 108,069 Adj. Bal. 42,381 Training Fees Earned Rent Expense Unadj. Bal. 40,261 Unadj. Bal. Adj. Bal. 40,261 Adj. Bal. Teaching Supplies Expense Depreciation Expense-Professional Library Unadj. Bal. 7,464 Unadj. Bal. Adj. Bal. 7,464 Adj. Bal. Advertising Expense Depreciation Expense-Equipment Unadj. Bal. 14,929 Unadj. Bal. Adj. Bal. 14,929 Adj. Bal. Salaries Expense Utilities Expense Unadj. Bal. Unadj. Bal. Adj. Bal. Adj. Bal. Insurance Expense Unadj. Bal. Adj. Bal. 0 Roland Prepare an adjusted trial balance. Credit WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31, 2018 Debit Cash $ 27,547 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 stock Retained earnings Dividends Tuition fees earned Training fees earned Depreciation expenseProfessional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals $ 27,547 $ 0