Prepare adjusting entries

a) On October 15, WTI agreed to teach a four-month class (beginning immediately) for a individual for $3800 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-moth: For example, October recognizes one-half month accrual.)

b) WTI's tow employees are paid weekly. As of the end of the year, two day's salaries have accrued at the rate of $100 per day for each employee

c) The balance in the prepaid rent account represents rent for December. (the balance on unadjusted trial balance is $2120)