walker technical institute a school owned by sarah walker provides training to individuals who pay tutition directly to the school. WTI also offers training to groups in off site locations. Its adjusted trial balance as of December 31, 2022,, is found on the trial balance tab. WTI initially records expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow. a. An analysis of WTI insurance policies shows that