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Arnez Company's annual accounting period ends on Dec ember 31, 2019. The following information concerns the adjusting entries to be recorded as of that date. a. The Ofce Supplies account started the year with a $3,450 balance. During 2019, the company purchased supplies for $14,249, which was added to the Ofce Supplies acc ounL The inventory of supplies available at December 31, 2019, totaled $3,036. b. An analysis of the company's insurance policies provided the following fa cts. Months of Policy Date of Purchase Coverage (ost A April 1, 2817 24 $11,544 B April 1, 2018 36 18,296 E August 1, 2319 12 9,144- The total premium for each policy was paid in full (for all months) at the purchase date, and the Prepaid Insurance account was debited for the full cost [Yearend adjusting entries for Prepaid Insurance were properly recorded in all prior years.) "he company has 15 employees, who earn a total of $2,650 in salaries each working day. They are paid each Monday for their work in the veday workweek ending on the previous Friday. Assume that December 31, 2019, is a Tuesday, and all 15 employees worked the rst two days of that week. Because New Year's Day is a paid holiday, they will be paid salaries for ve full days on Monday, January 6, 2020. d. "he company purchased a building on January 1, 2019. It cost $625,000 and is expected to have a $45,000 salvage value at the end of its predicted 25year l'rfe. Annual depreciation is $23,200. 9. Since the company is not large enough to occupy the entire building it owns, it rented space to a tenant at $2,900 per month, starting on November 1, 2019. The rent was paid on time on November 1, and the amount received was credited to the Rent Earned account. However, the tenant has not paid the December rent. The company has worked out an agreement with the tenant, who has promised to pay both December and January rent in full on January 15. The tenant has agreed not to fall behind again. f. On November 1, the company rented space to another tenant for $2,627 per month. The tenant paid ve months' rent in advance on that date. The payment was recorded with a credit to the Uneamed Rent account. Assume no other adjusting entries are made during the year. 1:. Required: 1. Use the information to prepare adjusting entries as of December 31, 2019. 2. Prepare journal entries to record the rst subsequent cash transaction in 2020 for parts c and e. 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. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Its unadjusted trial balance as of December 31 follows along with descriptions of items a through h that require adjusting entries on December 31. Additional Information Items a. An analysis of WTI's insurance policies shows that $3,600 of coverage has expired. . An inventory count shows that teaching supplies costing $3.120 are available at year-end. :. Annual depreciation on the equipment is $14,400. d. Annual depreciation on the professional library is $7,200. . On September 1. WTI agreed to do five courses for a client for $2.700 each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $13,500 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees. . On October 15. WTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $10.950 of the tuition has been earned by WTI. J. WTI's two employees are paid weekly. 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. WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Debit Credit Cash $ 27,396 Accounts receivable Teaching supplies 19,536 Prepaid insurance 15, 896 Prepaid rent 2, 198 Professional library 31, 618 Accumulated depreciation-Professional library 9,484 Equipment 73, 751 Accumulated depreciation-Equipment 16, 861 Accounts payable 36, 922 Salaries payable Unearned training fees 13,509 T. Wells, Capital 67, 816 T. Wells, Withdrawals 42,149 Tuition fees earned 187,477 Training fees earned 49, 848 Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense 69.579 Insurance expense Rent expense 23,188 Teaching supplies expense Advertising expense 7,376 Utilities expense 5,901 Totals $ 290, 409 $290, 498 Required: 1. Prepare the necessary adjusting journal entries for items a through h. Assume that adjusting entries are made only at year-end.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. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Its unadjusted trial balance as of December 31 follows along with descriptions of items a through h that require adjusting entries on December 31. Additional Information Items a. An analysis of WTI's insurance policies shows that $3,600 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,120 are available at year-end. c. Annual depreciation on the equipment is $14,400. d. Annual depreciation on the professional library is $7,200. e. On September 1. WTI agreed to do five courses for a client for $2700 each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $13,500 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees. 4. On October 15. WTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $10,950 of the tuition has been earned by WTI. g. WTI's two employees are paid weekly. 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. WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Debit Credit Cash 27,396 Accounts receivable Teaching supplies 19,536 Prepaid insurance 15, 896 Prepaid rent 2,198 Professional library 31, 619 Accumulated depreciation-Professional library 9,484 Equipment 73, 751 Accumulated depreciation-Equipment 16, 861 Accounts payable 36, 022 Salaries payable Unearned training fees 13,509 T. Wells, Capital 67, 816 T. Wells, Withdrawals 42,149 Tuition fees earned 187, 477 Training fees earned 49, 848 Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense 59,579 Insurance expense Rent expense 23, 188 Teaching supplies expense Advertising expense 7,376 Utilities expense 5,901 Totals $ 290, 490 $290, 409 2-a. Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. 2-b. Prepare an adjusted trial balance