PLEASE HELP WHAT AM I MISSING? 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 $$2,300$ 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 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,$$$8,700$ 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.$\backslash$table$[[\backslash$table$[[$WELLS TECHNICAL INSTITUTE$],[$Unadjusted Trial Balance$],[$December $31]]],[,$Debit,Credit$],[$Cash$,$$$26,793,],[$Accounts receivable,$0,],[$Teaching supplies,$10,304,],[$Prepaid insurance,$15,458,],[$Prepaid rent,$2,062,],[$Professional library,$30,913,],[\backslash$table$[[$Accumulated depreciation$-],[$Professional library$]],,$$$9,275$

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 $$2,300$ 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 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,$$$8,700$ 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.Complete this question by entering your answers in the tabs below.

Req $3$B

Req $3$C

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

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

WELLS TECHNICAL INSTITUTE