Please help. I am stuck on this problem for quite some time now. Thank you.

Required information [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 $3,864 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,349 are available at year-end. c. Annual depreciation on the equipment is $15,458. d. Annual depreciation on the professional library is $7,729. e. On September 1, WTI agreed to do five courses for a client for $2,800 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 $14,000 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 executive with payment due at the end of the class. At December 31, $12,000 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 Unadjusted Trial Balance December 31 Credit Debit $ 26,491 Cash Accounts receivable 0 Teaching supplies 10,187 Prepaid insurance 15,284 Prepaid rent 2,039 Professional library 30,565 Accumulated depreciation-Professional library. $9,171 Equipment 103,000 Accumulated depreciation-Equipment 16,303 Accounts payable 25,000 Salaries payable 0 Unearned revenue 14,000 Common stock 26,380 79,000 Retained earnings Dividends 40,755 Tuition revenue 103,924 38,717 Training revenue Depreciation expense-Professional library 0 Depreciation expense-Equipment 0 Salaries expense 48,907 Insurance expense 0 Rent expense Teaching supplies expense 22,429 0 7,132 5,706 Advertising expense Utilities expense Totals $ 312,495 $ 312,495 2-a. Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. 2-b. Prepare an adjusted trial balance. Complete this question by entering your answers in the tabs below. Req 2A Req 2B Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Cash Unadjusted Balance 26,491 Unadjusted Balance Adjusted Balance 26,491 Adjusted Balance Accounts Receivable Unadjusted Balance 120,000 Unadjusted Balance Adjusted Balance 120,000 Adjusted Balance Teaching Supplies Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance Prepaid Insurance Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance Prepaid Rent Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance Professional Library Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance Equipment 103,000 103,000 Accumulated Depreciation-Equipment Accounts Payable 0 Salaries Payable 0 Unearned Revenue 0 Common Stock 0 7,729 7,729 Accumulated Depreciation Professional Library 0 Tuition Revenue 0 Training Revenue 0 Depreciation Expense-Professional Library 0 Depreciation Expense-Equipment Salaries Expense Insurance Expense 0 Unadjusted Balance Adjusted Balance. Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance. Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Unadjusted Balance Adjusted Balance Retained Earnings Dividends Rent Expense 0 Teaching Supplies Expense 0 Advertising Expense Utilities Expense Prepare an adjusted trial balance. Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31 $ Debit 0 $ Credit 0