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(1) Required information \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Prepaid Insurance } \\ \hline Unadjusted Balance & & & \\ \hline & & & \\ \hline Adjusted Balance & 0 & & \\ \hline & & \\ \hline Unadjusted Balance & & \\ \hline & & \\ \hline Prepaid Rent & \\ \hline & 0 & \\ \hline \end{tabular} \begin{tabular}{|l|c|c|} \hline \multicolumn{2}{|c|}{ Accumulated Depreciation-Professional Library } \\ \hline Unadjusted Balance & & \\ \hline & & \\ \hline & 0 & \\ \hline Adjusted Balance & \\ \hline & \\ \hline & Tuition Revenue \\ \hline Unadjusted Balance & \\ \hline & & \\ \hline & & \\ \hline Adjusted Balance & & \\ \hline & \\ \hline Unadjusted Baiance & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Depreciation Expense-Protessional Library } \\ \hline Unadusted Balance & \\ \hline & \\ \hline \end{tabular} Required information post the palance from the unaajustea trat paiance ana the agjusang entries into the 1 -accounts. 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 lems a. An analysis of WTis insurance policies shows that $3,600 of coverage has expired b. An inventory count shows that teaching supplles costing $3,120 are available at year-end. c. Annual deprectation on the equipment is $14,400. 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 $2,600 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 $13,000 cash in advance for all five training courses on September 1, and WTI credited Unearned Revenue. 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,$11,200 of the tuition revenue has 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