Wells Techinical Insttute (WT), a school owned by Tristana Wells, provides trairing to individuals who poy tuitisan directly to the echool. WTI also offers training to groupa in offitite locatbons. WTI Intisally recorda prepaid expenoes and unearmed revenues in balance sheet accounts. It unadjusted trial balance os of December 3i follown, along with descriptlons of fems a through hthat requlre adjusting entrles on December 31 . Additional Information items a. An analysis of WTir insurance policles shows that $4,129 of coverage has expired. b. An Inventory count shows that teaching supplies costing $3,578 are avallable at year-end. c. Annual depreclation on the equipment is $16,515. d. Annual deprecietion on the professional library is $8,258. e. On September 1, WTI agreed to do five training courses for a cllent for $2,900 each. Two courses will start Immediately and finlsh before the end of the yeat. Three courses will not begin untl next year. The client pald $14,500 cash in advance for all five training courses on September 1, and WTI credited Uneamed Revenue. E. On October 15, WTI agreed to teach a four-month clase (beginning immediately) for an executlve with payment due at the end of the class. At December 31,$13,050 of the tultion revenue has been earned by WTL. 9. WTi's two employees are paid weekly. As of the end of the year, two days' salariea have accrued at the rate of $100 per day for each employee. h. The balance In the Prepold Rent account repreaents rent for December. 2-o. Post the ba snce from the unsojusted trisl boiance ond the sojusting entrlez into the T-accounts. 2-b. Piepore on scjusted trial baionce