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Required information Problem 3-3A (Algo) Preparing adjusting entries, adjusted trial balance, and financial statements LO P1, P2, P3, P4, P5 [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 h that require adjusting entries on December 31. Additional Information Items a. An analysis of WTI's insurance policies shows that $3,996 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,464 are available at year-end. c. Annual depreciation on the equipment is $15,986. d. Annual depreciation on the professional library is $7,993. e. On September 1, WTI agreed to do five training courses for a client for $2,200 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 $11,000 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, $14,153 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 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation Professional library equipment Equipment Accumulated depreciation-Equipment Debit $ 27,547 0 10,594 15,894 2, 120 31,784 $ 9,537 101,000 Accounts payable 16,954 21,000 0 11,000 29,027 83,000 Searhed revenue 42,381 108,069 40,261 ci Depreciation ex Salaries payable Unearned Common stock Retained earnings nea Dividends Tuit. revenue Training revenue Depreciation expense-Professional library expense-Equipment Salaries expense salaries Ton Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 0 0 50,858 0 23,320 0 7,417 5,933 $ 318,848 $ 318,848 Problem 3-3A (Algo) Part 2 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. Req 2A Reg 2B Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Cash Unadjusted Balance Equipment 101,000 27,547 Unadjusted Balance Adjusted Balance 27,547 Adjusted Balance 101,000 Accounts Receivable Accumulated Depreciation Equipment Unadjusted Balance Unadjusted Balance 0 0 16,954 15,986 14,153 Adjusted Balance 14,153 Adjusted Balance 32,940 Teaching Supplies 10,594 0 ob Accounts Payable 21,000 Unadjusted Balance 0 Unadjusted Balance 7,130 0 Adjusted Balance 3,464 Adjusted Balance 21,000 Salaries Payable Prepaid Insurance 15.894 Unadjusted Balance Unadjusted Balance 3,996 400 Adjusted Balance 11,898 Adjusted Balance 400 Unearned Revenue Prepaid Rent 2,120 Unadjusted Balance Unadjusted Balance 11,000 2.120 e 4,400 Adjusted Balance 0 Adjusted Balance 6,600 Professional Library 31,784 Common Stock 29,027 Unadjusted Balance Unadjusted Balance Adjusted Balance 31,784 Adjusted Balance 29,027 Retained Earnings Accumulated Depreciation Professional Library Unadjusted Balance 83,000 9,537 Unadjusted Balance 7,993 Adjusted Balance 17,530 Adjusted Balance 83,000 Tuition Revenue Dividends Unadjusted Balance Unadjusted Balance 0 108,069 14,153 3,996 Adjusted Balance 122,222 Adiusted Balance 3,996 Training Revenue Unadjusted Balance 0 Unadjusted Balance 40.261 4,400 Rent Expense 23,320 2,120 h Adjusted Balance 44,661 Adjusted Balance 25,440 Teaching Supplies Expense Depreciation Expense-Professional Library Unadjusted Balance d 7.993 Unadjusted Balance b 7,130 Adjusted Balance 7,993 Adjusted Balance 7,130 Depreciation Expense-Equipment Unadjusted Balance 0 c 15,986 Advertising Expense 7.417 Unadjusted Balance Adjusted Balance 15,986 Adjusted Balance 7,417 Salaries Expense 50,858 Utilities Expense 5,933 Unadjusted Balance Unadjusted Balance g 400 Adjusted Balance 51,258 Adjusted Balance 5,933 Unadjusted Balance Insurance Expense 0 3,996 Adjusted Balance 3,996 Reg 2A Reg 2B Prepare an adjusted trial balance. WELLS TECHNICAL INSTITUTE Adjusted Trial Balance December 31 Debit Credit $ 27,547 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 $ 27,547 $ 0