i need help completing the Impact on income statement.

Wright Technical Institute (WTI), a school owned by Kay Wright, 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, is found on the trial balance tab WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 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 $3,520 are available at year-end. c. Annual depreciation on the equipment is $5,200. d. Annual depreciation on the professional library is $9,800. e. On September 1, WTI agreed to do five courses for a client for $3.000 each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $15,000 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees 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, $9.500 of the tuition has been earned by WTL g. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $160 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December Requirement General Journal General Ledger Trial Balance Income Statement St Owner Equity Balance Sheet Impact on income For each adjustment, indicate the income statement and balance sheet account affected, and the impact on net income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net income before adjustments can be found on the income statement tab. (Hint: Select unadjusted on the drop-down.) Show less Adjusted Impact on net income Account affecting the: Adjusting entry related to: Income statement Balance Sheet a. Insurance b. Teaching supplies c. Depreciation - equipment d. Depreciation - library e. Training fees f Tuition 9. Salaries h. Rent Total impact on income due to adjustments Net income before adjustments Net Income after adjustments 060