14 127 points Pi GL0302 (Algo) - Based on Problem 3-3A LO P1, P2, P3, P4, PS Turner Technical Institute (TT), a school owned by Tony Turner, provides training to individuals who pay tution directly to the school TTI also offers training to groups in off-site locations. Its unadjusted trial belance as of December 31, 2022. is found on the trial balance tab. TTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow a. An analysis of TTT's insurance policies shows that $2.600 of coverage has expired b. An inventory count shows that teaching supplies costing $3,680 are available at year-end c. Annual depreciation on the equipment is $4,400 d. Annual depreciation on the professional library is $8,200 e. On November 1, TTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. On October 15, TTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $3,200 of the tuition has been earned by TTI g. TTT's two employees are paid weekly. As of the end of the year, two days salaries have accrued at the rate of $240 per day for each employee h. The balance in the Prepaid Rent account represents rent for December