Prepare the required adjusting journal entries for items a thru h.

a. An analysis of WA's insurance policies shows that $3,335 of coverage has expired.

b. An inventory count shows that teaching supplies costing $2,891 are available at year-end.

c. Annual depreciation on the equipment is $13,342.

d. Annual depreciation on the professional library is $6,671.

e. On September 1, WA agreed to do five courses for a client for $2,700 each. Two of the courses will start immediately and finish before the end of the year. Three of the courses will not begin until next year. The client paid $13,500 cash in advance for all five courses on September 1, and WA credited Unearned Training Fees.

f. On October 15, WA agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $9,653 of the tuition has been earned by WA.

g. WA'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.

how do you calculate the teaching expenses? how do come up with a different number?