Please help me fill in what is left on the account affecting the: (impact on net income)

Mitchell Technical Institute (MTI), a school owned by Rick Mitchell, provides training to individuals who pay tuition directly to the school. MTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2018, is found on the trial balance tab. MTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow.

1. An analysis of MTIs insurance policies shows that $2,500 of coverage has expired.
2. An inventory count shows that teaching supplies costing $3,600 are available at year-end.
3. Annual depreciation on the equipment is $5,600.
4. Annual depreciation on the professional library is $10,600.
5. On November 1, MTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,400, and the client paid the first five months fees in advance. When the cash was received, the Unearned Training Fees account was credited.
6. On October 15, MTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $4,200 of the tuition has been earned by MTI.
7. MTIs two employees are paid weekly. As of the end of the year, two days salaries have accrued at the rate of $200 per day for each employee.
8. The balance in the Prepaid Rent account represents rent for December.

Mitchell Technical Institute
Trial Balance
December 31, 2017
Account Title	Debit	Credit
Cash	53,075
Teaching supplies	9,000
Prepaid insurance	10,000
Prepaid rent	4,200
Professional library	53,000
Accumulated depreciation - Professional library		21,200
Equipment	56,000
Accumulated depreciation - Equipment		11,200
Accounts payable		28,400
Unearned training fees		17,000
Common stock		11,000
Retained earnings		89,000
Dividends	52,100
Tuition fees earned		128,000
Training fees earned		42,000
Salaries expense	51,200
Rent expense	46,200
Advertising expense	6,225
Utilities expense	6,800
Total	347,800	347,800

Mitchell Technical Institute
Balance Sheet
December 31, 2019
Assets
Current assets
Cash	$53,075
Accounts receivable	4,200
Teaching supplies	3,600
Prepaid insurance	7,500
Prepaid rent	0
	0
Total current assets		$68,375
Plant assets
Professional library	$53,000
Accumulated depreciation - Professional library	(31,800)
Professional library, net		21,200
Equipment	56,000
Accumulated depreciation - Equipment	(16,800)
Equipment, net		39,200
Total plant assets		60,400
Total assets		$128,775
Liabilities
Current liabilities
Accounts payable	$28,400
Salaries payable	800
Unearned training fees	10,200
	0
Total liabilities		$39,400
Equity
Common stock	11,000
Retained earnings	78,375
Total equity		89,375
Total Liabilities & Equity		$128,775

Mitchell Technical Institute
Income Statement
For Year Ended December 31, 2019
Revenues
Training fees earned	$48,800
Tuition fees earned	132,200
	0
Total revenues		$181,000
Expenses
Depreciation expense - Professional library	10,600
Depreciation expense - Equipment	5,600
Salaries expense	52,000
Insurance expense	2,500
Rent expense	50,400
Advertising expense	6,225
Utilities expense	6,800
Teaching supplies expense	5,400
	0
	0
Total expenses		139,525
Net income		$41,475

	Account affecting the:		Impact on net income
Adjusting entry related to:	Income statement	Balance Sheet
a. Insurance	Insurance expense	Prepaid insurance
b. Teaching supplies	Teaching supplies expense	Teaching supplies
c. Depreciation - equipment		Accumulated depreciation - Equipment
d. Depreciation - library		Accumulated depreciation - Professional library
e. Training fees	Training fees earned	Unearned training fees
f. Tuition	Tuition fees earned
g. Salaries	Salaries expense	Salaries payable
h. Rent	Rent expense	Prepaid rent
Total impact on income due to adjustments			$0
Net income before adjustments
Net income after adjustments
			0