What am I missing from the t-accounts?

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. WTI Initially records prepaid expenses and unearned 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 WTl's Insurance policies shows that $3,071 of coverage has explred. b. An Inventory count shows that teaching supplies costing $2,662 are available at year-end. c. Annual depreciation on the equipment is $12,285. d. Annual depreciation on the professional library is $6,142. e. On September 1, WTI agreed to do five training courses for a client for $2,600 each. Two courses will start Immediately and finish before the end of the year. Three courses will not begin until next year. The client pald $13,000 cash in advance for all five training courses on September 1, and WTI credited Unearned Revenue. f. 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, $8,600 of the tuition revenue has been earned by WTI. g. 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. h. The balance in the Prepaid Rent account represents rent for December. WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Credit Debit $ 26,642 10,245 15,371 2,650 30,739 $ 9,223 100,000 16,396 22, eee Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue T. Wells, Capital T. Wells, Withdrawals Tuition revenue Training revenue Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 13, eee 186,618 40,988 184,516 38,937 49,186 22,550 7,173 5,738 $ 310, 682 $ 310, 682 Answer is not complete. Complete this question by entering your answers in the tabs below. Reg 2A Reg 28 Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Cash Equipment 100,000 Unadjusted Balance 26,642 Unadjusted Balance Adjusted Balance 26.642 Adjusted Balance 100,000 Accounts Receivable Unadjusted Balance 0 8,600 Accumulated Depreciation-Equipment Unadjusted Balance 16,396 12 285 Adjusted Balance 8,600 Adjusted Balance 28,681 Accounts Payable Teaching Supplies 10.245 Unadjusted Balance Unadjusted Balance 22,000 7,583 Adjusted Balance 2.662 Adjusted Balance 22.000 Prepaid Insurance Salaries Payable Unadjusted Balance 15,371 Unadjusted Balance 0 3,071 400 Adjusted Balance 12.300 Adjusted Balance 400 Unearned Revenue Prepaid Rent 2.050 Unadjusted Balance Unadjusted Balance 13,000 2.050 5.200 Adjusted Balance 0 Adjusted Balance 7,800 Professional Library T. Wells, Capital Unadjusted Balance 30.739 Unadjusted Balance 106,610 Adjusted Balance 30,739 Adjusted Balance 106,610 T. Wells, Withdrawals Accumulated DepreciationProfessional Library Unadjusted Balance 9.223 Unadjusted Balance 40,988 6,142 Adjusted Balance 15,365 Adjusted Balance 40,988 Tuition Revenue Rent Expense Unadjusted Balance 104,516 Unadjusted Balance 22.550 8,600 2,050 Adjusted Balance 113, 116 Adjusted Balance 24,600 Training Revenue Teaching Supplies Expense Unadjusted Balance 38,937 Unadjusted Balance 0 5,200 7,583 Adjusted Balance 44,137 Adjusted Balance 7,583 Depreciation ExpenseProfessional Library Unadjusted Balance 6.142 Advertising Expense 7,173 0 Unadjusted Balance Adjusted Balance 6,142 Adjusted Balance 7,173 Utilities Expense Depreciation Expense-Equipment Unadjusted Balance 0 12.285 Unadjusted Balance 5,738 Adjusted Balance 12 285 Adjusted Balance 5,738 Salaries Expense Insurance Expense Unadjusted Balance 49,186 Unadjusted Balance 0 400 3,071 Adjusted Balance 49,586 Adjusted Balance 3,071