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Please help me solve for these

[The following information applies to the questions displayed below.] Wells Technical Institute (WTI) provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. W Tl 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 W Tl's insurance policies shows that $3,071 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,662 are available at year-end. c. Annual depreciation on the equipment is $12,285. d. Annual depreciation on the professional library is $6,142. e. On September 1, WTI agreed to do five training courses for a client for $2,300 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 $11,500 cash in advance for all five training courses on September 1, and W Tl 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, $9,350 of the tuition revenue has been earned by WTI. g. W Tl'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 $ 28, 16, 155 32,307 $ 9,693 97 , o 21, o 31,238 77 , o 43,078 109, 846 40, 923 51, 694 23, 705 318,432 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciationProfessional Equipment Accumulated depreciationEquipment Accounts payable Salaries payable Unea rned revenue Common stock Retained earnings Dividends Tuition revenue Training revenue libra ry Depreciation expenseProfessional Depreciation expenseEquipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals library Debit 10, 768 2,155 7,539 6,031 Credit 17 , 232 11,500 $ 318,432