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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, 2017 follows. WTI initially records prepaid expenses and uneamed revenues in balance sheet accounts. Descriptions of items. 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 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) 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 Reg 2A Reg 28 Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. Cash Equipment Unadj. Bal. Unadj. Bal Adj. Bal Adj. Bal Accounts Receivabl EQUoment Accumulated Depreciation Unad Bal Unadj. Bal. Teach Account Unad Adj sa Prepaid insurance 6 Pablo nad Unearned The Required information Promosional Library Common stock Unadj. Bal. Unadj. Bal. Adj. Bal. Adj. Bal Retained earnings Accumulated Depreciation - Professional Library Unadj. Bal. Unadj. Bal. Adl Bal Ad Bal Tuition Fees Earned Dividends Unadj. Bal Unad Bal Adj. Bal. Adj Bal Training Fees Earned Rent Expanse Una B AG Bat oaching Supplies Expense Depreciation Expense Professional Library Unadj. Bal Advertising Expensa Salaries Expense Utilities Expense Unadj. Bal. Unadj. Bal. Ad). Bal Adj. Bal. Insurance Expense Unadj. Bal Required information Credit WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31, 2017 Debit Cash Accounts receivable Teaching suppiles Prepaid Insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation Equipment Accounts payable Salarles payable Unearned training fees Common stock earnings Dligends Tuition fees earned earned expense Professionallbrary on expense Equipment