$[$The following information applies to the questions displayed bolow$]$

Wel's Technical Institute $($WTI$)$ provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off$-$site locations. WTI initially records prepaid expenses and uneamed revenues in balance sheet accounts. its unadjusted trial belance as of December $31$ foliows, along with descriptions of items a through, $h$ that require adjusting entries on December $31.$

Additional Information Items

a$.$ An analysis of WT$\text{'}\text{'}$s insurance policies shows that $$3,077$ of coverage has expired.

b$.$ An inventory count shows that teaching supplies costing $$2\mathrm{.}662$ are available at year$-$end.

c$.$ Annual depreciation on the equipment is $$12,285.$

d$.$ Annual depreciation on the professional library is $$6,42.$

e$.$ On September $1,$ WTl agreed to do five training courses for a cllent for $$2,800$ each. Two courses will start Immediately and finish before the end of the year. Three courses will not begin until next yeat. The cllent paid $$14,000$ cash in advance for all five training courses on September t$,$ and WTI credited Unearned Revenue.

On October $15,$ WTI agreed to teach a four morth class $($theginning immediately$)$ for an executive with payment due at the end of the class. At December $31,58,$r$00$ of the taition revenue has been earned by WTL$.$

WTis two employees are paid weckly, As of the ond of the year, two days' salarles have accrued at the rate of $$100$ per day for each employec.

h$.$ The balance in the Prepaid Rent accourt represerts rert for December

$\backslash$table$[[\backslash$table$[[$Unadywsted Trlat Batance$],[$Dereniter $27]],,],[,$den if$,$Gredit$],[$Cash$,826,140,],[$Accounts receivable,$0,],[$Teachang supplies,$10,129,],[$Prepaid insurance,$15,197,],[$Prepaid rent,$2,027,],[$Professional library,$30,391,],[$Accumulated depreciation$-$Proressional Library,,$$9,119$