Roquived Intormation [The fotlowing tinformution applies to the questions cispitayed below] Wets Technical institute (WT), a school owned by Titatans Weils, provides trairing to indluiduais who pay tuition diractly to the school. WT also onfers training to goups in offs stte locations. WTi hitially records prepsid expenses and uneamed revenues in baiance sheet accounts. Its unadjusted trial balance as of December 31 follows, dong with dexeripelare af llems a through hi that require adjusting entries on December 31 . Additionat informathon hems M. An analyais of WTis inaurance pollcies shows that $3,990 of coverage has explied. b. An lmentory count shows that teaching supples costing $3,404 are toaliable at year-end. c. Annual depreciation on the equipment is $15,980. d. Annual depreciation on the professional abrary is $7,993. e. On September 1. WT ogred to do five trahing courses for a client for $2,700 ench. Two courses will start immedlately and fintsh before the end of the yeat. Three courses wil not begin until next year. The clent pald \$13,300 cosh in advonce for at five training courses on Sephember 1, and WTI credited Uneamed Revenue. 1. On Octobet 10, WI agreed to teach a four-month class (beginning inmediately) for an exccuttive with payment due at the end of the class. At December 31, $12,903 of the tultion revenue hes been earned by WTL. 9. WTrs two employees are pold weekly. As of the end of the yeat, two days' sainties have accrued at the rate of $100 per dry for each employee. h. The bolonce in the Prepold Rent account represents rent for December. 2-o. Post the balance from the unacfusted trial tes once oad the cojustitg entries into the T-accounts 2-b. Prepare an adjusted triai balance. 2-. Post the bolance trom the unsdumted trial bestance and the adjusting entries into the T-acieourits. 2.b. Prepere an bdjusted trisi beisnce