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Required information Problem 3-3A (Algo) Preparing adjusting entrier isted trial balance, and financial statements LO P1. P2,P3,P4,P5 [The fovowng infomation applies to the quiestons dispiayed below] Wells Technical instutute WTTh, a schoof owned by Tristana Wells, prowides training to individents who pay tulion directly to the school, WTI also offers training to groups in off-site locations. WT initially records prepayd expenses and unearned revenues in balance sheet accounts its unadjusted trial balance as of December 31 follows, along with descriptions of Items a thiroughi in that require odjusting entries on December 31 Additional Information items o. An analysis of WIis insarance polleies shows that $3.071 of coverage has expired. b. An inventory count shows that teaching supplies costing $2.662 are avaliable at year.end. c. Annuari depreciation on the equipment is $12,285 d. Annual depreciation on the professional library is $6,142 e. On September 1, WTI agreed to do five courses for a client for $2,900 each. Two courses will start immediately and finish before the end of the yeac. Three courses will not begin until next year. The client paid 514,500 cash in advance for all five courses on September 1, and WTI credited Unearned Revenci. f. On. October 15, WI agreed to teach a four-month class (begining immediately) for an executive with payment due at the end of the class. At December 31,$7.850 of the fuition revenue hos been earned by WTt. 9. WTrs two employees are paid weekly. As of the end of the year, fwo days' salaries have aecruegl at the rate of 5100 per day for each employee: h. The balance in the Prepaid Rent account represents rent for December. Required: 1. Frepaic the necessary adjusting journal entries for items at through h. Assume that adjusting entraes are macte only at year-end Journal entry worksheet Required: 1. Prepare the necessary adiusting joumal entries for items at through in Assume that adjusting entues are made only at year-end. Journal entry worksheet An analyels of Wri's insurance policles shows that $3,071 of coverage has inxpired. Mater tenter detils belure ur+its quired: Prepare the necessary adjusting journal entries for items a thinugh h. Assume that adjusting entries are made only at.year-end. Journal entry worksheet