Wells Technical Institute (WT), a school owned by Tristena Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. WTI initially records prepaid expenses and uneamed revenues in balance sheet accounts. Its unadjusted trial balance as of December 31 follows along with descriptions of items a through h that require adjusting entries on December 31 Additional Information Items a. An analysis of WTT's insurance policies shows that $3,468 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,006 are available at year-end c. Annual depreciation on the equipment is $13,871 d. Annual depreciation on the professional library is $6,936. e. On September 1, WTI agreed to do five courses for a client for $2,700 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 $13,500 cash in advance for all five courses on September 1, and WTI credited Uneamed Training Fees. 1. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an executive with payment due the end of the class. At December 31, $10,298 of the tuition has been earned by WT at g. WTT'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 TEDNICAL INSTITUTE Unadjusted trial alance Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library December 11 Accumulated depreciation Professional library Accumulated depreciation Equipment accounts payable salaries payable Unearned training Common stock Retained earnings Dividends Tuition fees earned i Training fees earned Depreciation expense Professional library Depreciation expense-squipeent Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense utilities expense Totals Debit Credit $ 26,389 10,071 15,110 2,025 30,217 $ 9,066 36,317 21,000 13,500 23.402 29,000 182,740 38.276 " 22,145 5,641 2. Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. 2.b. Prepare an adjusted trial balance Complete this question by entering your answers in the tabs below. Post the balance from the unadjusted trial balance and the adjusting entries to the T-accounts Shad Ba Cas Equipment M. Bal M. B. Accounts Receivable Accumulated Depreciation-equipment Load Bat Chad Ba M M..