An analysis of WTI' An inventory count shows that teaching supplies costing $2,547...

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Accounting

An analysis of WTI'
An inventory count shows that teaching supplies costing $2,547 are available at year-end.
Annual depreciation on the equipment is $11,756.
Annual depreciation on the professional library is $5,878.
On September 1, WTI agreed to do five training courses for a client for $2,700 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.

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