Required information The forlowing momation applies to the questions clisployed balow? to groups in off-site locations. WTi initially reconds prepaid expenses and uneamed hevenues in balance sheet accounts. its unadjusted wal balance as of Oecember 31 foilows, along with descriptions of iterns a throuch h that ceccire adiusting entries on December 3t. Additional informetion items b. An inventory count thows that teoching supplles costing $2.891 are owaltablif at year-end. c. Annual depreclation on the equipment is 513,342 . d. Arnual depreciotion on the professional libirary is $6.671 e. On September 1. WTh oppeed to do flue training courses for a client for $2,600 each, Two cocines ivill start immediasely and finat before the end of the year. Three courses will not begit antil next year. The client pald \$13,000 cash in advance for ar fher training courses on Septomber 1 , and WTi credited Unearned Rivanue. t On Octobor 15 , Wit egreed to teach a four month class (eeginning immediately) for an executher with peyment due at the end of the closs At Oecomber 31,59,903 of the tuglon rovenue has been earaed by WTr. 9. WTis two employers are paid wewky As of the end of the year, two doys' salanes haver occried at the pate or 5100 per disy for each empioyen h. The bolance in the Prepold Fent soccount represents rent for Decembers. mequired: 1. Prebore the necessary adjusting joumal entries for items a through h. Assume that adjusting entries are mi