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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. WTl initially records prepaid expenses and uncerned revenues in balance sheet accounts. Its unadjusted trial balonce os of December 31 follows along with descriptions of tems through that require adjusting entries on December 31 Additional Information Items a. An analysis of Wis 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 c. Annual depreciation on the equipment is $13,200. d. Annual depreciation on the professional library is $7.200 e. On September LWT agreed to do five courses for a client for $2.500 each. Two courtes start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $12.500 cosh in advance for all five courses on September and WTI credited Uneamed Training Fees On October 15 WT agree to teach a four-month class beginning immediately for an execSVE with payment dues the end of the class At December 31, $7.500 of the tuition has been ered by WTE 9. WTis two employees are paid weekly. As of the end of the year, two days claries 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 TOWNICAL INSTITUTE Usadjusted trial balance December 11 Benin Credit 1. $10.000 0.000 ACEs receivable Teaching supplies Prepaid insurance Prepaid Professional Library Alated depreciation rofessional Library Related depreciation Equipment Eccounts payable Salaries gayable cand training fees Con stock Dividends Tuition fees carne Training fees earned Depreciation pense Professional library Depreciation wense-quent 15. 25. 12. 10.000 90.000 50.000 121. 40.000 Teaching eplies pense Adverting expense 33.000 0 6.400 2 a Pout the balance from the unedusted til balance and the adjusting entries into the accounts 2.b. Prepare an adjusted til balonce Complete this question by entering your answers in the tabs below Reg 2 34. DOO Equmes