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paid rent 2, 015 Fessional library 30, 217 imulated depreciation-Professional library $ 9, 066 ipment 102, 000 mulated depreciation-Equipment 16, 117 punts payable 26,000 aries payable arned training fees 11, 500 on stock 21, 402 lined earnings 84, 000 idends 40, 291 tion fees earned 102, 740 ning fees earned 38, 275 eciation expense-Professional library reciation expense-Equipment ries expense 48, 350 irance expense 0 expense 22 , 165 ching supplies expense ertising expense 7, 051 lities expense 5, 641 $ 309, 100 $309 , 100 s Technical Institute (WTI), a school owned by Tristana Wells, provides training to iduals who pay tuition directly to the school. WTI also offers training to groups in off-site tions. WTI initially records prepaid expenses and unearned revenues in balance sheet unts. Its unadjusted trial balance as of December 31 follows along with descriptions of s a through h that require adjusting entries on December 31. itional Information Items analysis of WTI's insurance policies shows that $2,674 of coverage has expired. inventory count shows that teaching supplies costing $2,318 are available at year-end. inual depreciation on the equipment is $10,698. nual depreciation on the professional library is $5,349. September 1. WTI agreed to do five courses for a client for $2,300 each. Two courses ill start immediately and finish before the end of the year. Three courses will not begin til next year. The client paid $11,500 cash in advance for all five courses on September 1, d WTI credited Unearned Training Fees. 1 October 15, WTI agreed to teach a four-month class (beginning immediately) for an ecutive with payment due at the end of the class. At December 31, $7,403 of the tuition is been earned by WTI. Il's two employees are paid weekly. As of the end of the year, two days' salaries have crued at the rate of $100 per day for each employee. e balance in the Prepaid Rent account represents rent for December. red: pare the necessary adjusting journal entries for items a through /. Assume that adjusting entries are made t year-end. ost the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. epare an adjusted trial balance. what t charts should look like 2A Req 2B he balance from the unadjusted trial bal d the adjusting entries in to the T-accounts