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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 o. An analysis of WTi's insurance policies shows that $3,335 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,891 are available at year-end. c. Annual depreciation on the equipment is $13,342. d. Annual depreciation on the professional library is \$6.671. e. On September 1. WTI agreed to do five training courses for a client for $2,800 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 $14,000cash 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.$9.403 of the tuition revenue has been earned by WTI. g. 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: Required: 1. Prepare thenecessary adjusting joumal entries for items a through h. Assume that adjusting entries are made only at year-end. 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. Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Prepaid Rent } \\ \hline Unadjusted Balance & & & \\ \hline & & & \\ \hline & & & \\ \hline Adjusted Balance & 0 & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Depreciation Expense- Professional Library } \\ \hline Unadjusted Balance & & \end{tabular} Prepare an adjusted trial balance