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Required information [The following information applies to the questions displayed below. 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. WTl initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2017, follow Additional Information Items a. An analysis of WTI's insurance policies shows that $2,400 of coverage has expired b. An inventory count shows that teaching supplies costing $2,800 are available at year-end 2017. c. Annual depreciation on the equipment is $13,200 d. Annual depreciation on the professional library is $7,200 e. 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 $2,500, 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 f. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $3,000 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.) 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 h. The balance in the Prepaid Rent account represents rent for December WELLSTECHNICAL INSTITUTE Unadjusted Trial Balance December 31, 2017 Debit Credit 34,000 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 Common stock Retained earnings Dividends 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 8,000 12,000 3,000 35,000 10,000 80,000 15,000 26,000 12,500 10,000 80,000 50,000 123,900 40,000 50,000 33,000 6,000 6,400 317,400 317,400 2-a. Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts 2-b. Prepare an adjusted trial balance Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts Cash Equipment Unadj. Bal 34,000 80,000 Unadj. Bal Adj. Bal 34,000 Adj. Bal 80,000 Accounts Receivable Accumulated Depreciation-Equipment Unadj Bal Unadj. Bal 15,000 7,500 3,200 Adj. Bal 7,500 Adj. Bal 28,200 Teaching Supplies Accounts Payable Unadj. Bal 8,000 26,000 Unadj. Bal | 5.2000| Adj. Bal 2,800 Adj. Bal 26,000 Prepaid Insurance Salaries Payable Unadj Bal 12,000 Unadj. Bal 2,400 400 Salaries Payable Prepaid Insurance Unadj Bal 2,000 Unadj. Bal 400 2,400 400 Adj. Bal 9,600 Adj. Bal Unearned Training Fees Prepaid Rent 12,500 Unadj. Bal 3,000 Unadj. Bal 3,000e 5,000 7,500 0 Adj. Bal Adj. Bal Common stock Professional Library 10,000 Unadj Bal 35,000 Unadj. Bal 10,000 Adj. Bal 35,000 Adj. Bal Retained earnings Accumulated Depreciation-Professional Library Unadj. Bal 80,000 Unadj. Bal 7,200 80,000 7,200 Adj. Bal Adj. Bal Req 2A Req 2B Prepare an adjusted trial balance WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31, 2017 Debit Credit $ 34,000 7,500 2,800 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent 9,600 O 35,000 Professional library Accumulated depreciation-Professional libra Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned training fees Common stock 7,200 80,000 28,200 26,000 400 7500 0,000 80,000 Retained earnings Dividends Tuition fees earned 50,000 131,400 Training fees earned 45,000 45,000 Training fees earned Depreciation expense-Professional library Depreciation expense-Equipm Salaries expense Insurance expens Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 7,200 13,200 50,400 2,400 36,000 5,200 6,000 6,400 ent $345,700 345,700 K Req 2A Req 2B>