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Required information Skip to question [The following information applies to the questions displayed below.] 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 h that require adjusting entries on December 31. Additional Information Items a. An analysis of WTI's insurance policies shows that $3,335 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,891 are available at year-end. c. Annual depreciation on the equipment is $13,342. d. Annual depreciation on the professional library is $6,671. e. On September 1. WTI agreed to do five training courses for a client for $2,200 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 $11,000 cash in advance for all five training courses on September 1, and WTI credited Unearned Revenue. f. On October 15, WTl agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31,$10,903 of the tuition revenue 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 $100 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December. WELLS TECHNICAL INSTITUTE 2a. Post the balance from the unadjusted tral balance and the adjusting entries into the T-accounts. 2-b. Prepare an adjusted trial balance Required information Rontuired information 1 Required information \begin{tabular}{|l|l|l|} \hline Unadjusted Balance & Training Revenue \\ \hline & 0 & \end{tabular} \begin{tabular}{|l|l|l|} \hline Unadjusted Balance & & Teaching Supplies Exponse \\ \hline Adjusted Balance & & \end{tabular} Req 2B Wells Technical Institute Adjusted Trial Balance December 31 cashaccountsreceivableteachsuppics$24.340credit teach supplics prepaid insurance prepaid rent professional library \$30,3al accumulated depreciation-s professional library Eavipmint accounts payable accounts payable salanes payable T. Wells, Capital T. Wells, withdrawals $40,523 Tuition revenue training revenue depreciation expense. professional library depreciation expense - equipment salanies expense Insurance expense rent expense teaching supplies expense advertising expense $1092 utilities expense $5,673