Please help my numbers aren't correct Required information

$[$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. 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 $\backslash ($ h $\backslash )$ that require adjusting entries on December $31.$

Additional Information Items

a$.$ An analysis of WTI's insurance policies shows that $\backslash (\backslash$$ $4,129\backslash )$ of coverage has expired.

b$.$ An inventory count shows that teaching supplies costing $\backslash (\backslash$$ $3,578\backslash )$ are available at year$-$end.

c$.$ Annual depreciation on the equipment is $\backslash (\backslash$$ $16,515\backslash ).$

d$.$ Annual depreciation on the professional library is $\backslash (\backslash$$ $8,258\backslash ).$

e$.$ On September $1,$ WTI agreed to do five training courses for a client for $\backslash$$$2,700$ each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $\backslash (\backslash$$ $13,500\backslash )$ cash in advance for all five training 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,\backslash$$$13,550$ 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 $\backslash (\backslash$$ $100\backslash )$ per day for each employee.

h$.$ The balance in the Prepaid Rent account represents rent for December. h$.$ The balance in the Prepaid Rent account represents rent for December.

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|\}$

$\backslash$hline $\backslash$multicolumn$\{3\}\{|$l$|\}\{$WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December $31\}\backslash \backslash$

$\backslash$hline & Debit & Credit $\backslash \backslash$

$\backslash$hline Cash & $\backslash$$ $27,245$ & $\backslash \backslash$

$\backslash$hline Accounts receivable & $0$ & $\backslash \backslash$

$\backslash$hline Teaching supplies & $10,478$ & $\backslash \backslash$

$\backslash$hline Prepaid insurance & $15,719$ & $\backslash \backslash$

$\backslash$hline Prepaid rent & $2,097$ & $\backslash \backslash$

$\backslash$hline Professional library & $31,436$ & $\backslash \backslash$

$\backslash$hline Accumulated depreciation$-$Professional library & & $\backslash$$ $9,432\backslash \backslash$

$\backslash$hline Equipment & $102,000$ & $\backslash \backslash$

$\backslash$hline Accumulated depreciation$-$Equipment & & $16,768\backslash \backslash$

$\backslash$hline Accounts payable & & $23,000\backslash \backslash$

$\backslash$hline Salaries payable & & $0\backslash \backslash$

$\backslash$hline Unearned revenue & & $13,500\backslash \backslash$

$\backslash$hline Common stock & & $27,057\backslash \backslash$

$\backslash$hline Retained earnings & & $81,000\backslash \backslash$

$\backslash$hline Dividends & $41,916$ & $\backslash \backslash$

$\backslash$hline Tuition revenue & & $106,885\backslash \backslash$

$\backslash$hline Training revenue & & $39,820\backslash \backslash$

$\backslash$hline Depreciation expense$-$Professional library & $0$ & $\backslash \backslash$

$\backslash$hline Depreciation expense$-$Equipment & $0$ & $\backslash \backslash$

$\backslash$hline Salaries expense & $50,300$ & $\backslash \backslash$

$\backslash$hline Insurance expense & $0$ & $\backslash \backslash$

$\backslash$hline Rent expense & $23,067$ & $\backslash \backslash$

$\backslash$hline Teaching supplies expense & $0$ & $\backslash \backslash$

$\backslash$hline Advertising expense & $7,336$ & $\backslash \backslash$

$\backslash$hline Utilities expense & $5,868$ & $\backslash \backslash$

$\backslash$hline Totals & $\backslash$$ $317,462$ & $\backslash$$ $317,462\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

$.$ Prepare Wells Technical Institute's income statement for the year.

$.$ Prepare Wells Technical Institute's statement of retained earnings for the year. The Retained Earnings account balance was $1,000$ on December $31$ of the prior year.

:$.$ Prepare Wells Technical Institute's balance sheet as of December $31.$ Req $3$A

Prepare Wells Technical Institute's income statement for the year. Req $3$A

Req $3$B

Req $3$C

Prepare Wells Technical Institute's statement of retained earnings for the year. The Retained Earnings ac $\backslash (\backslash$$ $81,000\backslash )$ on December $31$ of the prior year.

Prepare Wells Technical Institute's balance sheet as of December $31.$

Note: Include all balance sheet accounts, even those with zero balances.