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[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

An analysis of WTI's insurance policies shows that $3,468 of coverage has expired.

An inventory count shows that teaching supplies costing $3,006 are available at year-end 2017.

Annual depreciation on the equipment is $13,871.

Annual depreciation on the professional library is $6,936.

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 $2,300, 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.

On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $4,519 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.)

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.

The balance in the Prepaid Rent account represents rent for December.

WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31, 2017
	Debit			Credit
Cash	$	27,849
Accounts receivable		0
Teaching supplies		10,710
Prepaid insurance		16,068
Prepaid rent		2,143
Professional library		32,133
Accumulated depreciationProfessional library				$	9,641
Equipment		74,968
Accumulated depreciationEquipment					17,139
Accounts payable					38,841
Salaries payable					0
Unearned training fees					11,500
T. Wells, Capital					68,123
T. Wells, Withdrawals		42,845
Tuition fees earned					109,254
Training fees earned					40,702
Depreciation expenseProfessional library		0
Depreciation expenseEquipment		0
Salaries expense		51,415
Insurance expense		0
Rent expense		23,573
Teaching supplies expense		0
Advertising expense		7,498
Utilities expense		5,998
Totals	$	295,200		$	295,200

3-a. Prepare Wells Technical Institute's income statement for the year 2017.

3-b. Prepare Wells Technical Institute's statement of owner's equity for the year 2017. 3-c. Prepare Wells Technical Institute's balance sheet as of December 31, 2017.

3-a. Prepare Wells Technical Institute's income statement for the year 2017 3-b. Prepare Wells Technical Institute's statement of owner's equity for the year 2017 3-c. Prepare Wells Technical Institute's balance sheet as of December 31, 2017 Answer is not complete. Complete this question by entering your answers in the tabs below Req 3A Req 3B Req 3C Prepare Wells Technical Institute's income statement for the year 2017 WELLS TECHNICAL IN STITUTE Income Statement For Year Ended December 31, 2017 Revenues Tuition fees earned 120,552 Training fees earned 45,302 Total revenues $ 165,854 13,871 6,936 7,704 51,815 25,716 7,498 5,998 3,488 Depreciation expense-Equipment Depreciation Teaching supplies expense Salaries expense Rent expense Utilities expense 123,008 $42,848 Total expenses Net income Req 3A Req 3B >