please help and each letter from above has its own journal

Required Information [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. Its unadjusted trial balance as of December 31, 2017, 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, 2017, follow. Additional Information Items a. An analysis of WTI's insurance policies shows that $3,864 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,349 are available at year-end 2017 c. Annual depreciation on the equipment is $15.458 d. Annual depreciation on the professional library is $7,729. 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 $2,700, 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 2018. f. On October 15, WTI agreed to teach a four-month class (beginning immediately for an individual for $4,900 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.) Q. 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 Credit $ 9,223 WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31, 2017 Debit Cash $ 26, 642 Accounts receivable Teaching Supplies 10, 245 Prepaid insurance 15,371 Prepaid sent 2,050 Professional library 30, 739 Accumulated depreciation-Profe..ional 12beasy Equipment 71,712 Accumulated depreciation-Equipment Accounts payable Salz 19 payable Unez nad training leeg common stock Retained earnings Dividenda Tuition fee earned Training teen earned DAPECIRtion expense-P=IQAional 11bzas Depreciation expana-Equipment Salarie expense Insurance expense Rent expense Teaching Supplies expense Advertising expense Ue111ties Axpense Totala 5282,400 16, 396 34, 659 13,500 10,000 5.5 169 CR 04, 316 28 82 82 400 Required: 1. Prepare the necessary adjusting journal entries for items a through h Assume that adjusting entries are made only at year-end. View transaction list Journal entry worksheet