Please help solve and explain/show work if necessary. I attached the question in order from the beginning to the table where you input data.

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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 that require adjusting entries on December 31. Additional Information Items a. An analysis of WTI's insurance policies shows that $2,939 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,547 are available at year-end. c. Annual depreciation on the equipment is $11,756. d. Annual depreciation on the professional library is $5,878. e. On September 1, WTI agreed to do five training 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 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, $7,450 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 Debit Cash $ 26,642 0 10,245 Accounts receivable Teaching supplies Prepaid insurance Prepaid rent 15,371 2,050 Professional library 30,739 Accumulated depreciation-Professional library $ 9,223 Equipment 101,000 Accumulated depreciation-Equipment 16,396 Accounts payable 22,000 Salaries payable 14,000 Unearned revenue Common stock 30,610 76,000 Retained earnings Dividends 40,988 Tuition revenue 104,516 Training revenue 38,937 Depreciation expense-Professional library 0 Depreciation expense-Equipment 0 Salaries expense 49,186 Insurance expense 0 Rent expense 22,550 Teaching supplies expense Advertising expense 0 7,173 5,738 Utilities expense Totals $ 311,682 $ 311,682 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. Credit 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 26,642 10,245 X 15,731 2,050 X 30,739 101,000 40,988 49,186 X 22,550 X 7,173 5,738 $ 312,042 $ Credit 9,223 16,396 22,000 14,000 X 30,610 76,000 104,516 X 38,937 X $ 311,682