this is all one question

Duerr Technical Institute (DTh), a school owned by Melanie Duerr, provides training to individuals who pay tuition directly to the school. DTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31,2022 , is found on the trial balance tab. DTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow. a. An analysis of DTI's insurance policies shows that $2,750 of coverage has expired. b. An inventory count shows that teaching supplies costing $3,800 are available at year-end. c. Annual depreciation on the equipment is $5,000. d. Annual depreciation on the professional library is $9,400. e. On November 1, DTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,400, and the client paid the first five months' fees in advance. When the cash was recelved, the Unearned Training Fees account was credited. 1. On October 15, DTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31,$3,800 of the tuition has been earned by DT. g. DTi's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the fote of $200 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December. General Journal tab - For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to: correctly report the revenue eamed or the expense incurred. After adjusting the accounts, review the financial statements for. accurecy. General Ledger tab - Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted or adjusted balances. Trial Balance tab - You may view either the unadjusted or adjusted trial balance by choosing from the dropdown box below. Your choice will determine the reported values on the financal statement tabs. Income Statement tab - Use the drop-downs to select the accounts properiy inciuded on the income statement. The unadjusted or adjusted balances will appear for each account, based on your selection. Statement of Retained earnings tab - The unadjusted or adjusted balances will appear for each account, based on your selection, For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. Each adjustment is posted automatically to the general ledger and trial balance as soon as you click "record entry". Journal entry worksheet 345678>> An analysis of DTI's insurance policies shows that $2,750 of coverage has expired. Note: Enter dehits befare credits. For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. Each adjustment is posted automatically to the general ledger and trial balance as soon as you click "record entry". Journal entry worksheet 55678> An inventory count shows that teaching supplies costing $3,800 are available at year-end. Notmi Enter debits before credits: For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. Each adjustment is posted automatically to the general ledger and trial balance as soon as you click "record entry". Journal entry worksheet Annualdepreciationontheequipmentis$5,000. For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to correctly report the revenue earned or the expense incurred. Each adjustment is posted automatically to the general ledger and trial balance as soon as you click "record entry". Journal entry worksheet 4Annualdepreciationontheprofessionallibraryis$9,400.678 For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to correctl earned or the expense incurred. Each adjustment is posted automatically to the general ledger and trial bala "record entry". Journal entry worksheet On November 1, DTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,400, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. Note: Enter debits before credits. For transactions a-h, revlew the unadjusted balance and prepare the adjusting entry necessary fo correctly report the revenue earned or the expense incurred. Each adjustment is posted automatically to the general ledger and trial balance as soon as you click "record entry". Journal entry worksheet 1 On October 15, DTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31,$3,800 of the tuition has been earned by DTI. Note: Enter debits before credits. Journal entry worksheet 123456 DT1's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $200 per day for each employee. Note: Enter debits before credits: For transactions a-h, review the unadjusted balance and prepare the adjusting entry necessary to correctly rep earned or the expense incurred. Each adjustment is posted automatically to the general ledger and trial balance a "record entry". Journal entry worksheet 1234567 The balance in the Prepaid Rent account represents rent for December. Note: Enter debits before credits. General Ledger Account \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Cash } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 80,075 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Teaching supplies } \\ \hline No. & Date & Dobit & Credit & Balance \\ \hline & Dec 31 & & & 9,250 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Prepald insurance } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 8,250 \\ \hline \multicolumn{6}{|c|}{ Profossional library } \\ \hline \multicolumn{1}{|c|}{ Do. } & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 47,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Propaid rent } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 3,800 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 50,000 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accumulated depreciation - Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 10,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Accounts payable } \\ \hline No. & Date & Deblt & Credit & Balance \\ \hline & Dec 31 & & & 34,400 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Accumulated depreciation - Professional library } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 18,800 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Common stock } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 7.000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Unearned training fees } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 17,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|r|} \hline \multicolumn{5}{|c|}{ Retained earnings } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Dec 31 & & & 93,000 \\ \hline \end{tabular} You may view either the unadjusted or adjusted trial balance by choosing from the drop-down box below. Your choice will determine the reported values on the financial statement tabs. Use the drop-downs to select the accounts properly included on the income statement. The unadjusted balances will appear for each account, based on your selection. The unadjusted or adjusted balances will appear for each account, based on your selection. Use the drop-downs to select the accounts properly included on the balance sheet. The unadjusted or adjusted balances will appear for each account, based on your selection. Include all balance sheet accounts, even those with zero balances. For each adjustment, indicate the income statement and balance sheet account affected, and the impact on net income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net income before adjustments can be found on the income statement tab. (Hint: Select unadjusted on the drop-down.) You may view either the unadjusted or adjusted tri. choice will determine the reported values on the financial