$[$The following information applies to the questions disployed below.$]$

Wells Technical Institute $($WTI$)$ provides training to individuals why pay tuition directly to the school. WTI also offers training to groups in off$-$site locations. WTI initially records prepaid expenses and uneamed ravenues in balance sheet accounts. Its unadjusted trial balance as of December $31$ follows, along with descriptions of items a through $h$ that require edjusting entries on December $31.$

Additional Informatlon ltems

a$.$ An analysis of WTI's insurance policies shows that $$3,600$ of coverage has expired.

b$.$ An inventory count shows that teaching supplies costing $$3,120$ are avallable at year$-$end.

c$.$ Annual depreciation on the equipment is $$14,400.$

d$.$ Annual depreciation on the professional library is $$7,200.$

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

f$.$ On October $15,$ WTI agreed to teach a four$-$month class $($beginning Immediately$)$ for an execulive with payment due at the end of the class. At December $31,$$$10,700$ of the tuition revenue has been earned by WTI.

g$.$ WTI's two employees are paid weekly. 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

Unadjusted Trial Balance

December $31$

Cash

Accounts recelvable

Teoching supples

Prepaid Insurance

Prepald rent

Profescilonal Ilibrary

Accumulated depreciation$-$Professional library

Equipment

Accurnulated depreclation$-$Equlpment

Accounts payable

Salaries paybio

Unearned revenue

Common stock

Retained eamings

Divdends

Tultion revenue

Training revenue

Depreciation expense$-$Professional library

Depreciation expense$-$Equlpment

Salanes expense

Insurance expense

Rent expense

Teoching supplles expense

Advertising expense

Utilities expense

Totals

$\backslash$table$[[$Debit$,$Credit$],[$$$26,642,],[0,],[10,245,],[15,371,],[2,050,],[30,739,],[,],[96,000,$$$9,223$