Which gaps am I missing from my balance? :( Thank you in advance

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. WTI Initially records prepaid expenses and unearned revenues in balance sheet accounts. Its unadjusted trial balance as of December 31 follows, along with descriptions of Items a through h that require adjusting entries on December 31. Additional Information Items a. An analysis of WTI's Insurance policies shows that $3,071 of coverage has expired. b. An Inventory count shows that teaching supplies costing $2,662 are available at year-end. c. Annual 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 training courses for a client for $2,600 each. Two courses will start Immediately and finish before the end of the year. Three courses will not begin until next year. The client pald $13,000 cash in advance for all five training courses on September 1, and WTI credited Unearned Revenue. f. On October 15, WTI agreed to teach a four-month class (beginning Immediately) for an executive with payment due at the end of the class. At December 31, $8,600 of the tuition revenue has 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. WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31 Credit Debit $ 26,642 10,245 15,371 2,050 30,739 $ 9,223 100,000 Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent Professional library Accumulated depreciation Professional library Equipment Accumulated depreciation Equipment Accounts payable Salaries payable Unearned revenue T. Wells, Capital T. Wells, withdrawals Tuition revenue Training revenue Depreciation expense-Professional library Depreciation expense-Equipment salaries expense Insurance expense Rent expense Teaching supplies expense Advertising expense Utilities expense Totals 16,396 22, eee @ 13, eee 106,612 40,988 184,516 38,937 49,186 22,550 7,173 5,738 $310.682 $310.682 Cash Equipment 100,000 Unadjusted Balance 26,642 Unadjusted Balance Adjusted Balance 26.642 Adjusted Balance 100,000 Accounts Receivable Unadjusted Balance 0 Accumulated Depreciation Equipment Unadjusted Balance 16,396 Adjusted Balance 0 Adjusted Balance 16,396 Teaching Supplies Accounts Payable Unadjusted Balance 10 245 Unadjusted Balance 22.000 2.662 Adjusted Balance 12.907 Adjusted Balance 22.000 Prepaid Insurance Salaries Payable Unadjusted Balance 15,371 Unadjusted Balance 0 Adjusted Balance 15,371 Adjusted Balance 0 Prepaid Rent Unearned Revenue Unadjusted Balance 2.050 Unadjusted Balance Adjusted Balance 2.050 Adjusted Balance 0 Professional Library T. Wells, Capital Unadjusted Balance 30.739 Unadjusted Balance 106,610 Adjusted Balance 30,739 Adjusted Balance 106,610 T. Wells, Withdrawals Accumulated DepreciationProfessional Library Unadjusted Balance 9.223 Unadjusted Balance 40,988 Adjusted Balance 9.223 Adjusted Balance 40,988 Tuition Revenue Rent Expense Unadjusted Balance 38.937 Unadjusted Balance 22.550 Adjusted Balance 38,937 Adjusted Balance 22.550 Training Revenue Teaching Supplies Expense Unadjusted Balance 104,516 Unadjusted Balance 0 Adjusted Balance 104,516 Adjusted Balance Depreciation ExpenseProfessional Library Unadjusted Balance 0 Unadjusted Balance Advertising Expense 7,173 Adjusted Balance 0 Adjusted Balance 7.173 Utilities Expense Depreciation Expense-Equipment Unadjusted Balance 0 Unadjusted Balance 5,738 Adjusted Balance 0 Adjusted Balance 5,738 Salaries Expense Insurance Expense 0 Unadjusted Balance 49,186 Unadjusted Balance Adjusted Balance 49,186 Adjusted Balance 0