I need some help with my Accounting Homework

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. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Its unadjusted trial balance as of December 31 follows along with descriptions of items a through hthat require adjusting entries on December 31.

1. Additional Information ItemsAn analysis of WTI's insurance policies shows that $3,468 of coverage has expired.
2. An inventory count shows that teaching supplies costing $3,006 are available at year-end.
3. Annual depreciation on the equipment is $13,871.
4. Annual depreciation on the professional library is $6,936.
5. On September 1, WTI agreed to do five courses for a client for $2,600 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 $13,000 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees.
6. 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, $10,548 of the tuition has been earned by WTI.
7. 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.
8. The balance in the Prepaid Rent account represents rent for December.

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1. Prepare the necessary adjusting journal entries for items a through h. Assume that adjusting entries are made only at year-end.

WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Debit Credit Cash $ 27, 094 Accounts receivable 0 reaching supplies 10, 420 repaid insurance 15, 632 Prepaid rent 2, 085 Professional library 31 , 262 Accumulated depreciation-Professional library $ 9,380 quipment 72, 935 Accumulated depreciation-Equipment 16, 675 ccounts payable 35, 976 Salaries payable 0 Unearned training fees 13, 000 Wells, Capital 66, 277 Wells, Withdrawals 41 , 684 Tuition fees earned 106, 293 Training fees earned 39, 599 Depreciation expense-Professional library Depreciation expense-Equipment salaries expense 50, 022 insurance expense tent expense 22, 935 Teaching supplies expense 0 Advertising expense 7, 295 Jtilities expense 5, 836 Totals $ 287, 200 $287, 200