Required: 1. Prepare the necessary adjusting journal entries for items a through h. Assume that adjusting entries are made only at year-end. Journal entry worksheet An analysis of WTI's insurance policies shows that $3,600 of coverage has expired. Note: Enter debits before credits. Required: 1. Prepare the necessary adjusting journal entries for items a through h. Assume that adjusting entries are made only at year-end. Journal entry worksheet 567 An inventory count shows that teaching supplies costing $3,120 are available at year-end. Note: Enter debits before credits. Required: 1. Prepare the necessary adjusting journal entries for items a through h. Assume that adjusting entries are made only at year-end. Journal entry worksheet 5 6 7 8 Annual depreciation on the equipment is $14,400. Note: Enter debits before credits. Required: 1. Prepare the necessary adjusting journal entries for items a through h. Assume that adjusting entries are made only at year-end. Journal entry worksheet 6 8 Annual depreciation on the professional library is $7,200. Note: Enter debits before credits. Required: 1. Prepare the necessary adjusting journal entries for items a through h. Assume that adjusting entries are made only at year-end. Journal entry worksheet On September 1, WTI agreed to do fiv trining courses for a client for $2,800 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 $14,000 cash in advance for all five training courses on September 1, and WTI credited Unearned Revenue. Note: Enter debits before credits. Required: 1. Prepare the necessary adjusting journal entries for items a through h. Assume that adjusting entries are made only at year-end. Journal entry worksheet