Wells Technical Institute (WT, a school owned by Titans Wets, proddes tag to ddah who pey tuon decly to the school WT albo offers traning to groups in off she locations. WT indiely records prepaid expenses and uneaned revenues in balance sheet accounts its unadjusted trial balance as of December 31 flows along Bems a through that require adjusting entries on December 21 Additional information An any of Wis insurance policies shows that $4.09 of coverage has exp b. An inventory count shows that teaching supplies costing $3570 are able at year Annual depreciation on the equipment is f d. Annual deprecation on the professional bran 1258 On September 1 WT agreed to do ve courses for a client x $3,000 each Two cou finish before the end of the year Three courses will not begin untie nest year The for all ve courses on September 1, and WT credited Unearned Training Fe On October 15, WT agreed to teach a four-month class beginning nimedately ter the end eclas At December 21 $12.800 of the sution has been eated by WT descriptions of edately and payment due t B WT two employees are paid weekly As of the end of the year two days sales have accrued at the rate of $100 per day for each employee The balance in the Phepid Rent account represents December Cash 24. Fost the balance from the unabated a balance and theating into the Tas 26 Prepare an aquaed m M MM M MM