sorry its so long, the general journal is correct i just don't understand what ro do after this :)

No Transaction General Journal Credit Dobit 3,468 1 a Insurance expense Prepaid insurance 3,468 2 b 7,065 Teaching supplies expense Teaching supplies 7,065 3 C. 13,871 Depreciation expense-Equipment Accumulated depreciation Equipment 13,871 ces 4 d. 6,936 Depreciation expense Professional library Accumulated depreciation Professional library 6,936 5 5,000 e. Uneamed training fees Training fees eamed 5,000 10,798 ah 6 Accounts receivable Tuition fees earned 10,798 400 7 9 Salaries expense Salaries payable 400 B h 2,015 Rent expense Prepaid rent 2,015 Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts. Cash Equipment Unadj. Bal. Unadj. Bal Adj. Bal 0 Adj. Bal 0 Accounts Receivable Accumulated Depreciation Equipment Unadi. Bat Unadj. Bal |Adj. Bal. 0 Adj Bal Teaching Supplies Accounts Payable Unadj. Bal Unadj. Bal. Adj. Bal 0 Adj. Bal 0 Prepaid Insurance Salarios Payable Unadj. Bal. Unadj. Bal 0 0 Adj. Bal. Adj. Bal Prepaid Rent Unearned Training Fees Unadj. Bal. Unadj. Bal. Adj. Bal 0 Adj. Bal Professional Library Common stock Unadj. Bal. Unadj. Bal. Adj. Bal Adj. Bal. Retained earnings Accumulated Depreciation Professional Library Unadj. Bal. Unadj. Bal. Adj. Bal. 0 Adj. Bai. Tuition Fees Earned Dividends Unadj. Bal Unadj. Bal Adj. Bal. 0 Adj. Bal Training Fees Earned Rent Expense Training Fees Earned Rent Expense Unadj. Bal. Unadj. Bal. Adj. Bat. Adj. Bal. 0 Depreciation Expense--Professional Library Teaching Supplies Expenso Unadj. Bal Unadj. Bal Adj. Bal, 0 Adj. Bal 0 Depreciation Expense-Equipment Advertising Expense Unadj. Bal. Unadj. Bal Adj. Bal 0 Adi. Bal. Salarios Expense Utilities Expanse Unadj. Bal Unadj. Bal. Adj. Bal. 0 Adj. Bat. Insurance Exa Depreciation Expense-Equipment Advertising Expense Unadj. Bal. Unadj. Bal Adj. Bal. 0 Adj. Bal. 0 Salaries Expense Utilities Expense Unadj. Bal Unadj. Bal. Adj. Bal. 0 Adj. Bal. Insurance Expense Unadj. Bal. WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Credit Debit $ 26,189 0 10,071 15, 110 2,015 30,217 $ 9,066 104,000 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation-Professional library Equipment Accumulated depreciation-Equipment Accounts payable Salaries payable Unearned training fees Common stock Retained earnings Dividends Tuition fees earned Training fees earned Depreciation expense-Professional library Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 16,117 22,000 0 12,500 28,402 82,000 40,291 102,740 38,275 0 0 48,350 0 22,165 0 7,051 5,641 $ 311,100 $311,100