please assist me with accounting. starting off badly so the rest will be incorrect

unequal in trial balancebecause I did it incorrectly but do not know what I did and how to fix

(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 $2,400 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,800 are available at year-end. c. Annual depreciation on the equipment is $13,200. d. Annual depreciation on the professional library is $7,200, e. On September 1, WTI agreed to do five training 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 training courses on September 1, and WTI credited Unearned Revenue. t. 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, $7,500 of the tuition revenue been earned by WTI. 9. 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 Credit Debit $ 34,000 a 8,000 12,000 3,000 35,000 80, eee Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional Library Accumulated depreciation-Professional Library Accumulated depreciation Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expense-Professional Library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals $ 10,000 15,000 26,000 12,500 10,000 80,000 50,000 123,900 40,000 @ 50,000 33,000 8 6,000 6.400 $317.400 $317.400 2-a. Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. 2-b. Prepare an adjusted trial balance, Complete this question by entering your answers in the tabs below. Req 2A Reg 26 Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Cash 34,000 Unadj. Bal Equipment 80,000 Unadj. Bal Adj. Bal 34.990 Adj. Bal 80,000 Accounts Receivable Unadj. Bal. Accumulated Dopreciation Equipment Unadj. Bal. 15,000 13,200 7,500 Adj. Bal. 7,500 Adj. Bal 28,200 Accounts Payable Unadj. Bal. Teaching Supplies 8,000 b Unadj. Bal. 26,000 5,200 Adj. Bal 2,800 Adj. Bal 26,000 Salaries Payablo Unadj. Bal. Prepaid Insurance 12,000 Unadj. Bal. 2,400 400 Adj. Bal. 9,600 Adj. Bal 400 Uneared Revenue Prepaid Rent 3,000 Unadj. Bal. Unadj. Bal 12,500 3,000 e 5,000 Adj. Bal 0 Adj. Bal 7,500 Common Stock Professional Library 35,000 Unadj. Bal. Unadj. Bal 10,000 Adj. Bal. 35,000 Adj. Bal. 10,000 Retained Earnings Accumulated Depreciation Professional Library Unadj. Bal Unadj. Bal. 80,000 10,000 7,200 17,200 Adj. Bal. 80,000 Adj. Bal. Tuition Revenue Dividends 50,000 Unadj. Bal Unadj. Bal. 123,900 7,500 Adj. Bal 131,400 Adj. Bal 50,000 Training Revenue Unadj. Bal. 40,000 5,000 Unadj. Bal. h Rent Expense 33,000 3,000 Adj. Bal. 45,000 Adj. Bal. 36,000 Teaching Supplies Expense Depreciation Expense- Professional Library Unadj. Bal d 7,200 Unadj. Bal 7.200 Adj. Bal 0 Adj. Bat. Depreciation Expanse-Equipment Advertising Expense Unadj. Bal Unadj. Bal. c 13,200 Adj. Bal. 13,200 Adj. Bal Training Revenue Unadj. Bal. 40,000 5,000 Unadj. Bal. ih Rent Expense 33,000 3,000 Adj. Bal. 45,000 Adj. Bal. 36,000 Teaching Supplies Expense Depreciation Expense Professional Library Unadj. Bal. 7,200 Unadj. Bal. Adj. Bal. 7,200 Adj. Bal. 0 Depreciation Expense-Equipment Advertising Expense Unadj. Bal. Unadj. Bal. C 13,200 Adj. Bal 13,200 Adj. Bal O Salaries Expense 50.000 400 Utilities Expense 6,400 Unadj. Bal. Unadj. Bal. 9 Adj. Bal. 50,400 Adj. Bal 6,400 Insurance Expense Unadj. Bal. a 2,400 Adj. Bal. 2,400 Credit 17,200 WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31 Debit Cash 34,000 Accounts receivable 7,500 Teaching supplies 2,800 Prepaid insurance 9,600 Prepaid rent 0 Professional library 35,000 Accumulated depreciation Professional library Equipment 80,000 Accumulated depreciation Equipment Accounts payable Salaries payable Uneamed revenue Common stock Retained earnings 50,000 Dividends Tuition revenue Training revenue Depreciation expense-Professional library 7,200 Depreciation expense-Equipment 13,200 Salaries expense 50,400 Insurance expense 2,400 Rent expense 36,000 Teaching supplies expense 5,200 Advertising expense 6,000 Utilities expense 6,400 Totals 345,700 $ 28,200 26,000 400 7,500 90,000 10,400 131,400 45,000 356,100 WELLS TECHNICAL INSTITUTE Income Statement For Year Ended December 31 $ 0 ROG SA Req 38 Totals $317, 400 $317,400 3-a. Prepare Wells Technical Institute's income statement for the year. 3-b. Prepare Wells Technical Institute's statement of retained earnings for the year. The Retained Earnings account balance was $80,000 on December 31 of the prior year. 3-c. Prepare Wells Technical Institute's balance sheet as of December 31. Complete this question by entering your answers in the tabs below. Reg 3A Reg 38 Reg 3C Prepare Wells Technical Institute's statement of retained earnings for the year. The Retained Earnings account balance was $80,000 on December 31 of the prior year. WELLS TECHNICAL INSTITUTE Statement of Retained Earnings For Year Ended December 31 Retained earnings, December 31, prior year end 0 Retained earnings, December 31, current year end $ 0 Req 3A Reg 3B Reg 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 0 0 0 0