s Positas College G Google Save accruals are applied to the nearest half-month, for example, October recognizes one-half mont g. WTI's two employees are paid weekly As of the end of the year, two days' salaries have accrue h The balance in the Prepaid Rent account represents rent for December. day for each employee WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31, 2017 Debit it 26,944 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned training fees Common stock Retained earnings Dividends Tuition fees earned Training fees earned Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 10,362 15,545 2,073 31,088 $ 9,328 72,533 16,582 33,702 15,800 12,080 53,988 41,452 185,781 39,379 49,743 22,803 54 5,883 S 285,600 $285,600 equired: Prepare the necessary adjusting journal entries for items a through h. Assume that adjusting entrie View transaction list