2-a. Post the balance from the unadjusted trialbalance and the adjusting entries in to the T-accounts.
2-b. Prepare an adjusted trial balance.

[The following information applies to the questionsdisplayed below.]

Wells Technical Institute (WTI), a school owned by Tristana Wells,provides training to individuals who pay tuition directly to theschool. WTI also offers training to groups in off-site locations.Its unadjusted trial balance as of December 31, 2017, follows. WTIinitially records prepaid expenses and unearned revenues in balancesheet accounts. Descriptions of items athrough hthat require adjusting entries on December 31, 2017, follow.
  
Additional Information Items

An analysis of WTI's insurance policies shows that $2,674 ofcoverage has expired.

An inventory count shows that teaching supplies costing $2,318are available at year-end 2017.

Annual depreciation on the equipment is $10,698.

Annual depreciation on the professional library is $5,349.

On November 1, WTI agreed to do a special six-month course(starting immediately) for a client. The contract calls for amonthly fee of $2,800, and the client paid the first five months'fees in advance. When the cash was received, the Unearned TrainingFees account was credited. The fee for the sixth month will berecorded when it is collected in 2018.

On October 15, WTI agreed to teach a four-month class (beginningimmediately) for an individual for $2,461 tuition per month payableat the end of the class. The class started on October 15, but nopayment has yet been received. (WTI's accruals are applied to thenearest half-month; for example, October recognizes one-half monthaccrual.)

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 foreach employee.

The balance in the Prepaid Rent account represents rent forDecember.

WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31, 2017
	Debit			Credit
Cash	$	27,094
Accounts receivable		0
Teaching supplies		10,420
Prepaid insurance		15,632
Prepaid rent		2,085
Professional library		31,262
Accumulateddepreciation—Professional library				$	9,380
Equipment		72,935
Accumulateddepreciation—Equipment					16,675
Accounts payable					34,976
Salaries payable					0
Unearned training fees					14,000
Common stock					14,000
Retained earnings					52,277
Dividends		41,684
Tuition fees earned					106,293
Training fees earned					39,599
Depreciationexpense—Professional library		0
Depreciationexpense—Equipment		0
Salaries expense		50,022
Insurance expense		0
Rent expense		22,935
Teaching supplies expense		0
Advertising expense		7,295
Utilities expense		5,836
Totals	$	287,200		$	287,200