Wells Technical Institute (WT), a school owned by Tristana Wells, provides training to Individuals who pay tuition directly to the school WTI also offers training to groups in off-site locations. WT) initially records prepaid expenses and unesmed revenues in balance sheet accounts. Its unadjusted tral balance as of December 31 follows along with descriptions of tems a through h that require adjusting entries on December 31 Additional Information Items a. An analysis of WTT's Insurance policies shows that $4.129 of coverage has expired. b. An Inventory count shows that teaching supplies costing $3.578 are available at year-end c. Annual depreciation on the equipment is $16,515. d. Annual depreciation on the professional library is $8,258 e. On September 1, WTI agreed to do five courses for a client for $3.000 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 $15,000 cash in advance for all five courses on September 1, and WTI credited Uneamed Training Foes 1. On October 15, WTI agreed to teach a four-month class (beginning immediately for an executive with payment due at the end of the class. At December 31, $12.800 of the tuition has been eamed by WTL 9 WT'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 TECNICAL INSTITUTE Unadjusted Trial Blac December 11 Cash Accounts receivable Teaching supplies Prepaid Insurance Prepaid rent Professional Library Accundated depreciation-Professional library Equipment Accumulated depreciation-pent Accounts payable Salaries payable Unearned training fees Comstock etained sarnings Dividends Tuition fees are Training tees earned relation expense-Professional Library Depreciation expense-Equip Salaries expense Insurance ex exp Teaching supplies expense Advertising expense Utilities expense Debit 1 6,944 . 10,362 2,073 31,088 19.328 25,000 15, 23,077 76,000 41,452 39,376 9,743 22.03 7,254 2-a Post the balance from the unadjusted trial balance and the aqusting entries in to the Taccounts 2.b. Prepare an adjusted trial balance Complete this question by entering your answers in the tabs below. A Post the balance from the unadjusted trial balance and the adjusting entries in to the Taccounts AS S Unak Bat Aal 5390 has al All the Uhad the ALB aga