Required: . Prepare the necessary adjusting journal entries for items a through h. Assume that adjusting entries are made only at year-end. Journal entry worksheet An analysis of WTI's insurance policies shows that $3,468 of coverage has expired. Note: Enter debits before credits. a through h that require adjusting entries on December 31 . Additional Information Items a. An analysis of WTI's insurance policies shows that $3,468 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,006 are available at year-end. c. Annual depreciation on the equipment is $13,871. d. Annual depreciation on the professional library is $6,936. until next year. The client paid $12,000 cash in advance for all five training courses on September 1 , and WTI credited Unearned Revenue. 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