Can you input information given into the T Charts? There is one for every category.

Adjusting Entries
Transaction	Accounts Title and Explanation	Debit	Credit
a	Insurance Expense	$3,203
	Prepaid Insurance		$3,203
	(To record expired insurance)
b	Teaching Supplies Expense($10,187 -$2,776)	$7,411
	Teaching Supplies		$7,411
	(To record supplies expense)
c	Depreciation Expense - Equipment	$12,814
	Accumulated Depreciation- Equipment		$12,814
	(To record annual depreciation expense)
d	Depreciation Expense - Professional library	$6,407
	Accumulated Depreciation- Professional library		$6,407
	(To record annual depreciation expense)
e	Unearned Revenue ($2,600*2)	$5,200
	Training Revenue		$5,200
	(To record earned revenue)
f	Accounts Receivable	$9,250
	Tuition Revenue		$9,250
	(To record accured revenue)
g	Salaries Expense($100*2*2)	$400
	Salaries Payable		$400
	(To record Accured Salaries)
h	Rent Expense	$2,039
	Prepaid Expense		$2,039
	(To record expired rent)

Items a through h that require adjusting entrles on December 31 . Additional Information Items a. An analysis of WTI's Insurance policles shows that $3,203 of coverage has expired. b. An Inventory count shows that teaching supplies costing $2,776 are avallable at year-end. c. Annual depreclation on the equipment is $12,814. d. Annual depreclation on the professional Ilbrary Is $6,407. e. On September 1, WTI agreed to do five courses for a client for $2,600 each. Two courses will start Immedlately and finish before the end of the year. Three courses will not begin untll next year. The cllent pald $13,000 cash in advance for all five 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 executlve with payment due at the end of the class. At December 31,$9,250 of the tultion revenue has been earned by WTI. g. WTI's two employees are paid weekly. As of the end of the year, two days' salarles have accrued at the rate of $100 per day for each employee. h. The balance In the Prepald Rent account represents rent for December. Complete this question by entering your answers in the tabs below. Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts