An inventory count shows that teaching supplies costing $$3,080$ are available

at year$-$end.

Note: Enter debits before credits. The balance in the Prepaid Rent account represents rent for December.

Note: Enter debits before credits.a$.$ An analysis of WTI's insurance policies shows that $$2,500$ of coverage has expired.

b$.$ An inventory count shows that teaching supplies costing $$3,080$ are available at year$-$end.

c$.$ Annual depreciation on the equipment is $$6,200.$

d$.$ Annual depreciation on the professional library is $$11,800.$

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 $$2,800,$ and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training

Fees account was credited.

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,$$$3,000$ of the tuition 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 $$240$ per day for

each employee.

h$.$ The balance in the Prepaid Rent account represents rent for December.