not sure where i went wrong, need some help!

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. Its unadjusted trial balance as of December 31, 2017, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through that require adjusting entries on December 31, 2017, follow. Additional Information Items a. An analysis of WTi's Insurance policies shows that $3,996 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,464 are available at year-end 2017 c. Annual depreciation on the equipment is $15,986. d. Annual depreciation on the professional library is $7,993. 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. The fee for the sixth month will be recorded when it is collected in 2018, f. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $5,061 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI'S accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.) 9. 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 Unadjusted Trial Balance December 31, 2017 Credit Debit $ 27,094 0 10,420 15,632 2,085 31, 262 $ 9,380 72,935 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned training fees T. Wells, Capital T. Wells, Withdrawals Tuition fees earned Training fees earned Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 16,675 34,976 0 14,000 66, 277 41,684 106,293 39,599 0 0 50,022 0 22,935 0 7,295 5,836 $ 287,200 $287,200 Tuition Fees Earned Rent Expense Unadj. Bal. 106,293 Unadj. Bal. 22,935 f 12,653 h 2,085 Adj. Bal. 118,946 Adj. Bal. 25,020 Training Fees Earned Teaching Supplies Expense Unadi. Bal. Unadj. Bal 0 39,599 5,600 e b 6,956 Adj. Bal. 45,199 Adj. Bal. 6,956 Depreciation Expense-Professional Library Unadj Bal. Unadj. Bal. Advertising Expense 7,295 Adj. Bal. 0 Adj. Bal. 7,295 Nanranistinn Gunnen Erinment 10dine Gunnen Required information Adj. Bal. 27,094 Adj. Bal. 72,935 Accounts Receivable 0 Unadj. Bal. f Accumulated Depreciation Equipment Unadj. 16,675 Bal. 15,986 12,653 Adj. Bal. 12,653 Adj. Bal. 32,661 Teaching Supplies Accounts Payable Unadj. Bal. 10,420 Unadj. Bal. 34,976 b b 6,956 3,464 Adj. Bal. Adj. Bal. 34,976 Prepaid Insurance Salaries Payable Unadi. Unadi Bal 15,632 0 Bal. a 3,996 g > 400 Required information 27,094 Adj. Bal. Adj. Bal. 72,935 Accounts Receivable 0 Unadj. Bal. f Accumulated Depreciation-Equipment Unadj. 16,675 Bal. c 15,986 12,653 Adj. Bal. 12,653 Adj. Bal. 32,661 Accounts Payable Unadj. Bal. Teaching Supplies 10,420 Unadi. Bal. 34,976 b b 6,956 Adj. Bal. 3,464 Adj. Bal. 34,976 Salaries Payable Unadj. Bal. Prepaid Insurance 15,632 Unadj. Bal. 0 a 3,996 g 400 Unearned Training Fees Unadj. Bal. Prepaid Rent 2,085 Unadj. Bal 14,000 e 5,600 h 2,085 Adj. Bal. 8,400 0 Adj. Bal. Professional Library T. Wells, Capital Unadj Bal. 31,262 Unadj. Bal. 66,277 Adj. Bal 31,262 66,277 Adj. Bal. Accumulated Depreciation--Professional Library Unadj Bal. 9,380 d X 7,993 Unad! Bal. T. Wells, Withdrawals 41,684 Adj. Bal. 17,373 Adj. Bal. 41,684 Tuition Fees Earned Rent Expense RH lindi