Please help with all 4 parts of this question.

GLO302 (Algo) - Based on Problem 3-3A LO P1, P2, P3, P4, P5 Collins Technical Institute (CTI), a school owned by Carolyn Collins, provides training to individuals who pay tuition directly to the school. CTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2022, is found on the trial balance tab. CTI 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. a. An analysis of CTI's insurance policies shows that $2,700 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,760 are available at year-end. c. Annual depreciation on the equipment is $4,800. d. Annual depreciation on the professional library is $9,000. e. On November 1, CTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,200, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. f. On October 15, CTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $3,600 of the tuition has been earned by CTI. g. CTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $180 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December. Requirement General Journal General Ledger Trial Balance Income Statement St of Retained Earnings Balance Sheet Impact on income General Journal tab - For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. After adjusting the accounts, review the financial statements for accuracy. General Ledger tab - Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted or adjusted balances. Trial Balance tab - You may view either the unadjusted or adjusted trial balance by choosing from the dropdown box below. Your choice will determine the reported values on the financial statement tabs. Income Statement tab - Use the drop-downs to select the accounts properly included on the income statement. The unadjusted or adjusted balances will appear for each account, based on your selection. Statement of Retained earnings tab - The unadjusted or adjusted balances will appear for each account, based on your selection Balance Sheet tab - Use the drop-downs to select the accounts properly included on the balance sheet. The unadjusted or adjusted balances will appear for each account, based your selection. Impact on Income tab - For each adjustment, indicate the income statement and balance sheet account affected, and the impact on net income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net income before adjustments can be found on the income statement tab. (Hint: Select unadjusted on the dropdown.) Journal entry worksheet 1 2 3 4 5 6 7 8 > An analysis of CTI's insurance policies shows that $2,700 of coverage has expired. Note: Enter debits before credits. Date Account Title Debit Credit Dec 31 Record entry Clear entry View general Journal Requirement General Journal General Ledger Trial Balance Income Statement St of Retained Earnings Balance Sheet Impact on income Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted or adjusted balances. Unadjusted General Ledger Account Cash Teaching supplies Debit Credit No. Date Debit Credit No. Date Balance 74,950 Balance 9,200 Dec 31 Dec 31 Prepaid rent Prepaid insurance Debit Credit No. Date No. Debit Credit Balance 13,500 Date Dec 31 Balance 3,600 Dec 31 Professional library Accumulated depreciation - Professional library No. Date Debit Credit No. Debit Credit Balance 45,000 Date Dec 31 Balance 18,000 Dec 31 Equipment Accumulated depreciation - Equipment No. Date Debit Credit No. Date Debit Credit Balance 48,000 Balance 9,600 Dec 31 Dec 31 Accounts payable Unearned training fees Debit Credit No. Date Dec 31 Debit Credit Balance 33,200 No. Date Dec 31 Balance 16,000 Common stock Retained earnings No. Debit Credit No. Debit Date Dec 31 Balance 7,000 Date Dec 31 Credit Balance 91,000 Dividends Tuition fees earned No. Debit Credit No. Debit Date Dec 31 Balance 53,300 Credit Date Dec 31 Balance 132,000 Training fees earned Salaries expense Debit Credit No. Debit Credit No. Date Dec 31 Balance 44,000 Date Dec 31 Balance 50,600 Rent expense Debit Advertising expense Debit Credit No. Credit No. Date Dec 31 Balance 39,600 Date Dec 31 Balance 6,050 Utilities expense Debit Credit No. Date Balance 7,000 Dec 31 Requirement General Journal General Ledger Trial Balance Income Statement St of Retained Earnings Balance Sheet Impact on income You may view either the unadjusted or adjusted trial balance by choosing from the drop-down box below. Your choice will determine the reported values on the financial statement tabs. Unadjusted Collins Technical Institute Trial Balance December 31, 2022 Account Title Debit Credit $ ttttt 74,950 9,200 13,500 3,600 45,000 18,000 48,000 Cash Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation - Professional library Equipment Accumulated depreciation - Equipment Accounts payable Unearned training fees Common stock Retained earnings Dividends Tuition fees earned Training fees earned Salaries expense Rent expense Advertising expense Utilities expense Total 9,600 33,200 16,000 7,000 91,000 53,300 tttt 132,000 44,000 50,600 39,600 6,050 7,000 350,800 $ $ 350,800