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Required information The following information applies to the questions displayed below.) Wells Technical Institute (WTI) 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 that require adjusting entries on December 31 Additional Information Items 2. An analysis of WTI's Insurance policies shows that $3,864 of coverage has expired. b. An inventory count shows that teaching supplies costing $3.349 are available at year-end. c. Annual depreciation on the equipment is $15,458. d. Annual depreciation on the professional library is $7,729. e. On September 1, WTI agreed to do five training courses for a client for $2,600 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 $13,000 cash In advance for all five training courses on September 1, and WTI credited Unearned Revenue f. 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, $12,500 of the tuition revenue has been earned by WIL g. Wtl's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $100 per h. The balance in the Prepaid Rent a tount represents rent for December WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Debit 40 Credit WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Debit $ 26,189 Credit 10,071 15, 110 2,015 30,217 $ 9,066 103,080 16,117 22,000 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expense Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 13,000 28,902 80,000 40,291 102,740 38,275 48, 350 22,165 7,051 5,641 $ 310,100 $ 310,100 2-a. Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. 2-b. Prepare an adjusted trial balance. Required information wa Equip Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance 0 Accounts Receivable Unadjusted Balance Accumulated Depreciation Equipment Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Teaching Supplies Accounts Payable Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Prepaid Insurance + Salaries Payable Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance Adjusted Balance Adjusted Balance Prepaid Rent Unadjustod Balance Uneamed Revenue Uradjusted Balance Adjustod Balance Adjusted Balance Professional Library Common Stock Unadjusted Balance Unadjusted Balance Adjustod Balance Adjustod Balance Accumulated Depreciation--Professional Library Unadjusted Balance Retained Earnings Unadjusted Balance Adjustod Balance Adjusted Balance Tuition Revenue Dividends Unadjusted Balance Unadjusted Balance Required information Adjusted Balance 0 Adjusted Balance 0 Training Revenue Rent Expense Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance Depreciation Expense-Professional Library Unadjusted Balance Teaching Supplies Expense Unadjusted Blanco Adjusted Balance Adjusted Balance Depreciation Expense-Equipment Advertising Expense Unadjustod Balance Unadjusted Balance Adjusted Balance 0 Adjustod Balance Salaries Expense Utilities Expense Required information Adjusted Balance Adjusted Balance 0 Salaries Expense Unadjusted Balance Utilities Expense Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Insurance Expense Unadjusted Balance Adjusted Balance 0 R21 Reg 2B > Prepare an adjusted trial balance WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31 Debit Credit Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation - Professional library Equipment Accumulated depreciation Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition fovenue Accumulated depreciation-Professional library Equipment Accumulated depreciation Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expense--Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expenso Advertising expense Utilities expense Totals $ 0$ 0