Please help with the answer that is incorrect on the general journal, and help me to complete the income statement, balance statement and impact on income statement. I am totally confused.

Here's the information to use.

King Technical Institute $($KTI$),$ a school owned by Robert King, provides training to individuals who pay tuition directly to the school. KTI also offers training to groups in off$-$site locations. Its unadjusted trial balance as of December $31,$ is found on the trial balance tab. KTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December $31.$

An analysis of KTI$$s insurance policies shows that $$2,800$ of coverage has expired.

An inventory count shows that teaching supplies costing $$3,840$ are available at year$-$end.

Annual depreciation on the equipment is $$3,600.$

Annual depreciation on the professional library is $$6,600.$

On September $1,$ KTI agreed to do five courses for a client for $$2,600$ each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $$13,000$ cash in advance for all five courses on September $1,$ and KTI credited Unearned Training Fees.

On October $15,$ KTI agreed to teach a four$-$month class $($beginning immediately$)$ for an executive with payment due at the end of the class. At December $31,$ $$10,000$ of the tuition has been earned by KTI.

KTI$$s two employees are paid weekly. As of the end of the year, two days$$ salaries have accrued at the rate of $$220$ per day for each employee.

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