Required information [The following information applies to the questions displayed below) Wells Technical Institute ( WT 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. Its unadjusted trial balance as of December 31, 2018 follows WTI initially records prepaid expenses and uneared revenues in balance sheet accounts Descriptions of items a through that require adjusting entries on December 31 2018. follow Additional Information Items ..An analysis of WTI's Insurance policies shows that $3,071 of coverage has expired b. An inventory count shows that teaching supplies conting $2 662 are available at year-end 2018 c. Annual depreciation on the equipment is $12.285. d. Annual depreciation on the professional library is $6542 .. On November L WTI agreed to do a special six month course starting immediately for a client. The contract calls for a monthly fee of $3000. and the client paid the first five months' fees in advance. When the cash was received, the Uneamed Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2019 t. On October 15, WTI agreed to teach a four month class beginning immediately for an individual for $3.040 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. ( WT's sccruels are applied to the nearest half month for example October recognizes one-half month accrue) g. WTI's two employees are paid weekdy 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 Unad usted Trial Balance December 31, 2015 Det Credit 95 - Teonty Recorder - Proctoring Mode DELL w E B T Y U Required information The following information applies to the questions displayed below! Warnerwoods Company uses a periodic inventory system. It entered into the following purchases and sales transactions for March Date Activities Units Acquired at Cost Units sold at Retail Mar. 1 Beginning inventory 180 units 570 per unit Mar. 5 Purchase 480 units 575 per unit Mar. 9 Sales 500 units 5105 per unit Mar. 18 Purchase 200 units @ 500 per unit Mar. 25 Purchase 360 units @ 582 per unit Mar. 29 Sales 320 units $115 per unit Totals 300 units 820 units For specific identification, the March 9 sale consisted of 90 units from beginning inventory and 410 units from the March 5 purchase, the March 29 sale consisted of 120 units from the March 18 purchase and 200 units from the March 25 purchase Compute the number of units in ending inventory nding inventory 98 - Tegrity Recorder Proctoring Mode - DELL 2700 ro Required information [The following information applies to the questions displayed below) Wells Technical Institute ( WT 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. Its unadjusted trial balance as of December 31, 2018 follows WTI initially records prepaid expenses and uneared revenues in balance sheet accounts Descriptions of items a through that require adjusting entries on December 31 2018. follow Additional Information Items ..An analysis of WTI's Insurance policies shows that $3,071 of coverage has expired b. An inventory count shows that teaching supplies conting $2 662 are available at year-end 2018 c. Annual depreciation on the equipment is $12.285. d. Annual depreciation on the professional library is $6542 .. On November L WTI agreed to do a special six month course starting immediately for a client. The contract calls for a monthly fee of $3000. and the client paid the first five months' fees in advance. When the cash was received, the Uneamed Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2019 t. On October 15, WTI agreed to teach a four month class beginning immediately for an individual for $3.040 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. ( WT's sccruels are applied to the nearest half month for example October recognizes one-half month accrue) g. WTI's two employees are paid weekdy 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 Unad usted Trial Balance December 31, 2015 Det Credit 95 - Teonty Recorder - Proctoring Mode DELL w E B T Y U Required information The following information applies to the questions displayed below! Warnerwoods Company uses a periodic inventory system. It entered into the following purchases and sales transactions for March Date Activities Units Acquired at Cost Units sold at Retail Mar. 1 Beginning inventory 180 units 570 per unit Mar. 5 Purchase 480 units 575 per unit Mar. 9 Sales 500 units 5105 per unit Mar. 18 Purchase 200 units @ 500 per unit Mar. 25 Purchase 360 units @ 582 per unit Mar. 29 Sales 320 units $115 per unit Totals 300 units 820 units For specific identification, the March 9 sale consisted of 90 units from beginning inventory and 410 units from the March 5 purchase, the March 29 sale consisted of 120 units from the March 18 purchase and 200 units from the March 25 purchase Compute the number of units in ending inventory nding inventory 98 - Tegrity Recorder Proctoring Mode - DELL 2700 ro