Pleases Answer the Sub-Questions 5 to 8 and the Required Questions Thank you so much!

QUESTION 4 (28 marks) Champlain Confuser Systems, a technology center owned by Sam Champlain, provides training to individuals who pay tuition directly to the school. The school also offers training to groups in off-site locations. The school's unadjusted trial balance as of December 31, 2019, is as follows: $ 3.000 CHAMPLAIN CONFUSER SYSTEMS Unadjusted Trial Balance December 31, 2019 Cash $ 25,000 Accounts receivable. Teaching supplies 3,800 Prepaid insurance... 9,800 Prepaid rent. 500 Professional library..... 12.000 Accumulated depreciation Professional library. Equipment... 69,000 Accumulated depreciation Equipment Accounts payable......... Salaries payable.. Unearned training fees. Share capital Retained earnings Dividends .... 14,000 Tuition fees earned Training fees earned Depreciation expense-Equipment... Depreciation expense - Professional library. Salaries expense 54,800 Insurance expense.. Rent expense.... 5,000 Teaching supplies expense Advertising expense. 6,000 Utilities expense 22.900 6,000 -0- 10,000 10,000 30,000 99,900 25,000 -0- 500 6,400 (6) On October 1, 2019, the school agreed to do a special five-month course for a client from October 1, 2019 to February 28, 2020. The contract called for a monthly fee of $2,000 after the services had been provided at the end of each month, and the client paid the first four months' fees in advance on October 1, 2019. When the cash was received, the Unearned training fees account was credited. The fee for the fifth month will be recorded when it is collected in 2020. (vi) On November 1, 2019, the school agreed to teach a four-month class (beginning immediately) for an individual for $1,700 tuition per month payable at the end of each month. The services are being provided as agreed, and no payment has been received. (vii) Salaries earned by employees, but not recorded or paid as of the end of the year, amount to $3.000. (viii) The balance in the Prepaid rent account represents rent for December 2019, (i) An analysis of the school's insurance policies shows that $3,600 of coverage has expired. (ii) An inventory count shows that teaching supplies costing $900 are available at year-end 2019. (iii) Annual depreciation on the equipment is $7,200. (iv) Annual depreciation on the professional library is $1,500. (v) On October 1, 2019, the school agreed to do a special five-month course for a client from October 1, 2019 to February 28, 2020. The contract called for a monthly fee of $2,000 after the services had been provided at the end of each month, and the client paid the first four months' fees in advance on October 1, 2019. When the cash was received, the Unearned training fees account was credited. The fee for the fifth month will be recorded when it is collected in 2020. (vi) On November 1, 2019, the school agreed to teach a four-month class (beginning immediately) for an individual for $1,700 tuition per month payable at the end of each month. The services are being provided as agreed, and no payment has been received. (vii) Salaries earned by employees, but not recorded or paid as of the end of the year, amount to $3.000. (viii) The balance in the Prepaid rent account represents rent for December 2019, Required: (14 marks) (a) Prepare the adjusting journal entries for items (i) through (viii). (Explanation of journal entry is NOT required.) (b) Determine the balances of the following revenue and expense accounts after the above adjusting entries by completing the schedule below. (14 marks) $ Account balances after adjusting entries Insurance expense Teaching supplies expense Depreciation expenseProfessional library Training fees earned Tuition fees earned Salaries expense