Please answer the following question in a similar format there are several parts to it, ill also be sure to thumbs up thank you.

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• An analysis of PTI's insurance policies shows that $2,850 of coverage has expired.
• An inventory count shows that teaching supplies costing $3,880 are available at year-end.
• Annual depreciation on the equipment is $3,800.
• Annual depreciation on the professional library is $7,000.
• On November 1, PTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited.
• On October 15, PTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $4,200 of the tuition has been earned by PTI.
• PTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $240 per day for each employee.
• The balance in the Prepaid Rent account represents rent for December.

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GLO302 (Algo) - Based on Problem 3-3A LO P1, P2, P3, P4, P5 Perry Technical Institute (PTI), a school owned by Kathy Perry, provides training to Individuals who pay tultion directly to the school. PTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2022, is found on the trial balance tab. PTI Initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow. a. An analysis of PTI's Insurance policies shows that $2,850 of coverage has expired. b. An Inventory count shows that teaching supplies costing $3,880 are available at year-end. c. Annual depreciation on the equipment is $3,800. d. Annual depreciation on the professional library is $7,000. e. On November 1, PTI agreed to do a special six-month course (starting Immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. 4. On October 15, PTI agreed to teach a four-month class (beginning Immediately) for an executive with payment due at the end of the class. At December 31, $4,200 of the tuition has been earned by PTI. g. PTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $240 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December Requirement General Journal General Ledger Trial Balance Income Statement St of Retained Balance Sheet Earnings Impact on income For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. Each adjustment is posted automatically to the general ledger and trial balance as soon as you click "record entry". View transaction list Journal entry worksheet An analysis of PTI's insurance policies shows that $2,850 of coverage has expired. Note: Enter debits before credits. Account Title Debit Credit Date Dec 31 Requirement General General St of Retained Income Trial Balance Journal Balance Sheet Impact on Ledger Statement Earnings income Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted or adjusted balances. Unadjusted General Ledger Account Cash Teaching eupplies Debit Credit No. Debit Credit No. Date Dec 31 Balance 68.025 Date Dec 31 Balance 9.350 Prepaid rent Prepaid Insurance Debit Credit No. No. Debit Credit Balance Date Dec 31 Balance 14250 Date Dec 31 4.200 Proto salonal library Debit Credit No. No. Date Dec 31 Balance 35.000 Accumulated depreciation - Professional library Date Debit Credit Balance 14,000 Dec 31 Equipment Debit No. Credit No. Date Dec 31 Balance 38.000 Accumulated depreciation - Equipment Date Debit Credit Dec 31 Balance 7.600 Accounts payable Debit Credit Unearned training for Debit No. No. Credit Date Dec 31 Balance 29.600 Date Dec 31 Balance 14.000 Common stock Retained earning Debit Credit No. Date Debit Credit No. Balance 9.000 Date Dec 31 Balance 85,000 Dec 31 Dividends Debit Tuition fees earned Debit Credit No. Date Credit No. Balance 64 200 Date Dec 31 Balance 127.000 Dec 31 Training fees samed Debit Credit Salaries expense Debit Credit No. No. Date Dec 31 Balance 45.500 Date Dec 31 Balance 51200 Rent expense Advertising expense Debit Credit No. Debit Credit No. Date Dec 31 Balance 46 200 Date Dec 31 Balance 6.125 Utilities expense Debit Credit No Date Dec 31 Balance 7.150 Requirement General Journal General Ledger Trial Balance Income Statement St of Retained Earnings Balance Sheet Impact on income You may view either the unadjusted or adjusted trial balance by choosing from the drop-down box below. Your choice will determine the reported values on the financial statement tabs. Debit Credit S 66,025 9,350 14,250 4,200 35,000 14,000 38.000 Unadjusted Perry Technical Institute Trial Balance December 31, 2022 Account Title Cash Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation - Professional library Equipment Accumulated depreciation - Equipment Accounts payable Unearned training fees Common stock Retained earnings Dividends Tuition fees earned Training fees eamed Salaries expense Rent expense Advertising expense Utilities expense Total 7,600 29.600 14,000 9,000 85,000 54,200 127,000 45.500 51.200 46,200 6.125 7.150 331,700 S S 331,700 Requirement General Journal General Ledger Trial Balance Income Statement St of Retained Earnings Balance Sheet Impact on income Use the drop-downs to select the accounts properly included on the income statement. The unadjusted or adjusted balances will appear for each account, based on your selection. Unadjusted Perry Technical Institute Income Statement For Year Ended December 31, 2022 (Trial Balance St of Retained Earnings> GL0302 (Algo) - Based on Problem 3-3A LO P1, P2, P3, P4, P5 Perry Technical Institute (PTI), a school owned by Kathy Perry, provides training to individuals who pay tuition directly to the school. PTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2022, is found on the trial balance tab. PTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow. a. An analysis of PTI's Insurance policies shows that $2,850 of coverage has expired. b. An Inventory count shows that teaching supplies costing $3,880 are available at year-end. c. Annual depreciation on the equipment is $3,800. d. Annual depreciation on the professional library is $7,000. e. On November 1, PTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was recelved, the Unearned Training Fees account was credited. f. On October 15, PTI agreed to teach a four- month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $4,200 of the tuition has been earned by PTI. g. PTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $240 per day for each employee h. The balance in the Prepaid Rent account represents rent for December. Impact on income General General Income St of Retained Requirement Journal Ledger Trial Balance Balance Sheet Statement Earnings The unadjusted or adjusted balances will appear for each account, based on your selection. Unadjusted Perry Technical Institute Statement of Retained Earnings For Year Ended December 31, 2022 Retained earnings. December 31, 2022 S Add: Net income Less: Dividends Retained earnings, December 31, 2022 85,000 53.185 (54,200) 83,985 S St of Retained Balance Sheet Requirement General Journal General Ledger Trial Balance Income Statement Impact on income Earnings Use the drop-downs to select the accounts properly included on the balance sheet. The unadjusted or adjusted balances will appear for each account, based on your selection. Include all balance sheet accounts, even those with zero balances. Unadjusted Perry Technical Institute Balance Sheet December 31, 2022 Assets Current assets Plant assets Liabilities Current liabilities Equity Requirement General Journal General Ledger Trial Balance Income Statement St of Retained Earnings Balance Sheet Impact on income For each adjustment, indicate the income statement and balance sheet account affected, and the impact on net income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net income before adjustments can be found on the income statement tab. (Hint: Select unadjusted on the drop-down.) Show less Unadjusted Account affecting the Income statement Balance Sheet Impact on net income Adjusting entry related to: a Insurance b. Teaching supplies c Depreciation - equipment d. Depreciation - library e. Training fees f. Tuition g. Salaries h. Rent Total impact on income due to adjustments Net income before adjustments Net income after adjustments