Please I need help so bad on this question

Required information [The following information applies to the questions displayed below.) Wells Technical Institute (WTI), a school owned by Tristana Wells, 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 $3,732 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,235 are available at year-end. c. Annual depreciation on the equipment is $14,929. d. Annual depreciation on the professional library is $7,464. e. On September 1, WTI agreed to do five training courses for a client for $2,400 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 $12,000 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, $12,350 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 Credit Cash $ 26,793 Accounts receivable 0 Teaching supplies 10,304 Prepaid insurance 15,458 Prepaid rent 2,062 Professional library 30,913 Accumulated depreciation- $ 9,275 Professional library Equipment 100,000 Accumulated depreciation-Equipment 16,489 Accounts payable 22,000 Salaries payable 0 Unearned revenue 12,000 T. Wells, Capital 107,851 T. Wells, Withdrawals 41,220 Tuition revenue 105, 108 Training revenue 39, 158 Depreciation expense-Professional 0 library Depreciation expense-Equipment 0 Salaries expense 49,464 Insurance expense 0 Rent expense 22,682 Teaching supplies expense 0 Advertising expense 7,214 Utilities expense 5,771 $ $ Totals 311,881 311,881 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. Complete this question by entering your answers in the tabs below. Req 2A Req 2B Req 2A Req 2B Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Cash Equipment Unadjusted 26,793 Unadjusted 0 Balance Balance 0 0 0 Adjusted Balance 26,793 Adjusted Balance 0 Unadjusted Balance Accounts Receivable 0 Accumulated Depreciation Equipment Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Teaching Supplies Accounts Payable Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Prepaid Insurance Salaries Payable Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Prepaid Rent Unearned Revenue Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Professional Library T. Wells, Capital Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Accumulated Depreciation Professional Library Unadjusted Balance T. Wells, Withdrawals Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Tuition Revenue Rent Expense Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance 0 Training Revenue Unadjusted Balance Teaching Supplies Expense Unadjusted Balance Adjusted Balance Adjusted Balance Advertising Expense Depreciation Expense-Professional Library Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Utilities Expense Depreciation Expense-Equipment Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Salaries Expense Insurance Expense Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Req 2A Req 2B Required information [The following information applies to the questions displayed below.) Wells Technical Institute (WTI), a school owned by Tristana Wells, 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 $3,732 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,235 are available at year-end. c. Annual depreciation on the equipment is $14,929. d. Annual depreciation on the professional library is $7,464. e. On September 1, WTI agreed to do five training courses for a client for $2,400 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 $12,000 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, $12,350 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 Credit Cash $ 26,793 Accounts receivable 0 Teaching supplies 10,304 Prepaid insurance 15,458 Prepaid rent 2,062 Professional library 30,913 Accumulated depreciation- $ 9,275 Professional library Equipment 100,000 Accumulated depreciation-Equipment 16,489 Accounts payable 22,000 Salaries payable 0 Unearned revenue 12,000 T. Wells, Capital 107,851 T. Wells, Withdrawals 41,220 Tuition revenue 105, 108 Training revenue 39, 158 Depreciation expense-Professional 0 library Depreciation expense-Equipment 0 Salaries expense 49,464 Insurance expense 0 Rent expense 22,682 Teaching supplies expense 0 Advertising expense 7,214 Utilities expense 5,771 $ $ Totals 311,881 311,881 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. Complete this question by entering your answers in the tabs below. Req 2A Req 2B Req 2A Req 2B Post the balance from the unadjusted trial balance and the adjusting entries into the T-accounts. Cash Equipment Unadjusted 26,793 Unadjusted 0 Balance Balance 0 0 0 Adjusted Balance 26,793 Adjusted Balance 0 Unadjusted Balance Accounts Receivable 0 Accumulated Depreciation Equipment Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Teaching Supplies Accounts Payable Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Prepaid Insurance Salaries Payable Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Prepaid Rent Unearned Revenue Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Professional Library T. Wells, Capital Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Accumulated Depreciation Professional Library Unadjusted Balance T. Wells, Withdrawals Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Tuition Revenue Rent Expense Unadjusted Balance Unadjusted Balance Adjusted Balance Adjusted Balance 0 Training Revenue Unadjusted Balance Teaching Supplies Expense Unadjusted Balance Adjusted Balance Adjusted Balance Advertising Expense Depreciation Expense-Professional Library Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Utilities Expense Depreciation Expense-Equipment Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Salaries Expense Insurance Expense Unadjusted Balance Unadjusted Balance Adjusted Balance 0 Adjusted Balance 0 Req 2A Req 2B