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Unadjusted Trial Balance Decenber 31, 2017 Required information Problem 3-3A Preparing adjusting entries, adjusted trial balance, and financial statements LO P1, P2, P3 The followling information applies to the questions displayed below Debit 5 27,396 Wells Technical Institute (WTQ, 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 unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2017 follow Accounts ree ivable Teaching supplies Prep id insurance Prepaid rent Professional library 10,536 15,806 2,108 31,610 $ 9,484 Professional library Equipment 73,751 Additional Information Items 16,861 38,022 Equipment Accounts payable salaries payable Unearned training fees a. An analysis of WTI's insurance policies shows that $3,732 of coverage has expired b. An inventory count shows that teaching supplies costing $3,235 are available at year-end 2017 c. Annual depreciation on the equipment is $14.929 d. Annual depreciation on the professional library is 2464 e. On November 1, WTI agreed to do a special six-month course (starting immediately) for a client. The 11,500 12,000 5.016 Retained earnings 42,149 107.477 40.040 Tuition fees earned Training fees earned Depreciation expense Professional library Depreciation expense-Equipment Salaries expense Inaurance expense Rent expense Reaching supplies expense Advertising expense Utilities expense Totals contract calls for a monthly fee of $2.300, 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 20 f. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an indlividual for $5,040 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.) 50,579 23,188 7,376 g. WTrs two employees are paid weelly. 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 5290,400 $290,400 Problem 3-3A Part 2 2-a Post the balance from the unadjusted trial belance and the adjusting entries in to ne T-accounts 2-b. Prepare an adjusted biel biance Complete this question by entering your answers in the tabs belew. Req 2A Req 2 Post the balance from the unadjusted trial balance and the adjusting entries in to the T Bal Unad Bal Unadj Bal Bal Teaching Supplies Expense Unad Bal Una Bal Unad) Bal