Wells Technical Institute (WTI), 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. Its unadjusted trial balance as of December 31, 2017, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items athrough h that require adjusting entries on December 31, 2017, follow. Additional Information Items

1. An analysis of WTI's insurance policies shows that $3,071 of coverage has expired.
2. An inventory count shows that teaching supplies costing $2,662 are available at year-end 2017.
3. Annual depreciation on the equipment is $12,285.
4. Annual depreciation on the professional library is $6,142.
5. On November 1, WTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,900, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2018.
6. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $3,140 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.)
7. WTI'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.
8. The balance in the Prepaid Rent account represents rent for December.pl
9. please fill out this entire adjusted trial balnce sheet. I satrted on it but I feel that it is wrong Thank you!

WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31, 2017 Credit Debit $ 27,094 0 10,420 15,632 2,085 31,262 $ 9,380 72,935 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation Professional library Equipment Accumulated depreciation Equipment Accounts payable Salaries payable Unearned training fees T. Wells, Capital T. Wells, Withdrawals Tuition fees earned Training fees earned Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 16,675 34,476 0 14,500 66,277 41,684 106,293 39,599 oo 50,022 0 22,935 0 7,295 5,836 $ 287,200 $287,200 Credit 3,238 WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31, 2017 Debit Cash $ 27,094 Accounts receivable Teaching supplies 2,662 Prepaid insurance 12,561 Prepaid rent Professional library 31,262 Accumulated depreciationProfessional library Equipment 72,935 Accumulated depreciation Equipment Accounts payable Salaries payable Unearned training fees T. Wells, Capital T. Wells, Withdrawals 41,684 Tuition fees earned 106,293 Training fees earned 39,599 Depreciation expense-Professional library 6,142 Depreciation expense-Equipment 12,285 Salaries expense 4,390 34,476 400 14,500 66,277 Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals $ 352,517 $ 123,281