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Please help Wells Technical Institute $($WTI$)$ 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$*$ An analysis of WTI's insurance policies shows that $$3,468$ of coverage has expired.$*$ An inventory count shows that teaching supplies costing $$3,006$ are available at year$-$end.$*$ Annual depreciation on the equipment is $$13\mathrm{.}871.*$ Annual depreciation on the professional library is $$6,936.$c$.$ On September $1.$ WTI agreed to do five training courses for a client for $$2\mathrm{.}700$ each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $$13,500$ cash in advance for all five training courses on September $1,$ and WTI credited Unearned Revenue$\mathrm{.}1.$ 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 $31,$ $$10,298$ of the tuition revenue has been earned by WTI.$*$ WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $$100$ per day for each employee$*$ The balance in the Prepaid Rent account represents rent for December$\mathrm{.}2-$a$.$ Post the balance from the unadjusted trial balance and the adjusting entries into the T$-$accounts$\mathrm{.}2-$b$.$ Prepare an adjusted trial balance

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