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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, 2018, 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, 2018, follow. 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 2018 c. Annual depreciation on the equipment is $13.200. d. Annual depreciation on the professional library is $7.200. .. 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 $2,500, 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 2019, f. On October 15, WTI agreed to teach a four month class (beginning immediately) for an individual for $3,000 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 hall-month for example, October recognizes one-half month accrual) g. Wristwo 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, 2018 Debit $ 34,000 Credit Cash Unadjusted Trial Balance December 31, 2018 Debit Credit Cash $ 34,000 Accounts receivable @ Teaching supplies 8,000 Prepaid insurance 12,000 Prepaid rent 3,000 Professional library 35,000 Accumulated depreciation-Professional $ 10,000 library Equipment 80,000 Accumulated depreciation-Equipment 15,000 Accounts payable 26,000 Salaries payable Unearned training fees 12,500 Common stock 10,000 Retained earnings, December 31, 2017 80,000 Dividends 50,000 Tuition fees earned 123,900 Training fees earned 40,000 Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Se, eee Insurance expense Rent expense 33, eee Teaching supplies expense Advertising expense 6, eee Utilities expense 6,400 Totals $317,400 $317,400 e Req 1 and 3A Req 1 and 3B Post the balance from the unadjusted trial balance and the adjusting entries in to the Teaccounts. Cash Equipment Unadj. Bal. Unadi Bal Adj Bal Adj. Bal Accounts Receivable Accumulated Depreciation-Equipment Unadj Bal Unadj. Bal Adi Bal Adj. Bal Teaching Supplies Accounts Payable Unadj. Bal Unadj. Bal Teaching Supplies Accounts Payable Unadj. Bal Unadj. Bal Adj. Bal Adj. Bal. Prepaid Insurance Salaries Payable Unadj. Bal Unadj. Bal Adj. Bal Adj. Bal Prepaid Rent Unearned Training Fees Unadj. Bal Unadj. Bal Adi Bai Adj. Bal Professional Library Common stock Unadj. Bal Unadj. Bal Adi Bal Adj Bal Accumulated Depreciation-Professional Library Retained earnings Accumulated Depreciation-Professional Library Unadj. Bal Retained earnings Unadj. Bal Adj. Bal Adj Bal Tuition Fees Earned Dividends Unadj Bal Unadj. Bal. Adj Bal Adj. Bal Training Fees Eamed Rent Expense ses Unadj. Bal Unadi Bal Adj. Bal Adj. Bal Depreciation Expense-Professional Library Unadi Bal Teaching Supplies Expense Unadj. Bal Adi Bal Adi Bal Depreciation Expense Equipment Advertising Expense Depreciation Expense-Equipment Unadj. Bal Advertising Expense Unadj. Bal. Adj. Bal Adj. Bal. Salaries Expense Utilities Expense Unadj. Bal Unadi. Bal Adj Bal Adj. Bal Insurance Expense Unadj. Bal Adj. Bal REIKIA Req 1 and 3B