Problem $3-3$A Preparing adjusting entries, adjusted trial balance, and financial statements P$1$ P$2$ P $$ P$3$

P$4[$

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. Its unadjusted trial balance as of December $31$ follows, along with descriptions of

items a through $h$ that require adjusting entries on December $31.$