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This is the entire question I don't know what you mean by not given properly ?

Required information [The following information applies to the questions displayed below. 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. Its unadjusted trial balance as of December 31, 2013, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2013, follow. Additional Information Items a. An analysis of WTI's insurance policies shows that $2,550 of coverage has expired. b. An Inventory count shows that teaching supplles costing $2,950 are available at year- end 2013 c. Annual depreciation on the equipment is $13,500. d. Annual depreciation on the professional library is $7,500. e. On November 1. WTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was received, the Uneared Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2014. f. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $3,300 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.) g. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $130 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, 2013 Debit Credit Cash $37.000 Accounts receivable 0 Teaching supplies 8,300 Prepaid insurance 12,300 Prepaid rent 3,300 Professional library 38,000 Accumulated depreciation- $ 10,300 Professional library 83,000 Equipment Accumulated depreciation-Equipment 15,300 Accounts payable 29,300 Salaries payable 0 Unearned training fees 14,000 Common stock 13.000 Retained earnings 83,000 53,000 Dividends Tuition fees earned 127,500 Training fees carned 43,000 Depreciation expense-Professional 0 library Depreciation expense-Equipment 0 0 53,000 Salaries expense Insurance expense 0 34,500 Rent expense Teaching supplies expense 0 Advertising expense 6,300 Utilities expense 6,700 Totals 335,400 $335.400 $ Answer is complete and correct. Answer is not complete. Accumulated Depreciation Equipment Unadi. Bal Accounts Receivable 0 Unadi Bal 15,300 f 8,250 13,500 Adj. Bal. 8,250 Adj. Bal. 28,800 Answer is not complete. Teaching Supplies Answer is complete and correct. Accounts Payable 29,300 Unadi . Bal. 8,300 Unadi. Bal 5,350 Adj. Bal. 2,950 Adj. Bal. 29,300 Answer is not complete. & Answer is not complete. Prepaid Insurance 12,300 2,550 Salaries Payable Unadi Bal. Unadi Bal. 520 Adj. Bal. 9,750 Adj. Bal 520 Answer is complete and correct. Answer is not complete. Prepaid Rent 3,300 Unearned Training Fees Unad Bal Unadj. Bal 14,000 e 5,600 Adj. Bal. 3,300 Adj. Bal. 8,400 Answer is complete and correct. Answer is complete and correct. Professional Library 38,000 Common Stock Unadj. Bal. Unadi. Bal 13,000 Adi. Bal 38.000 Adj. Bal 13.000 Answer is not complete. Answer is complete and correct. Accumulated Depreciation Professional Library Unadi. Bal 10,300 7,500 Unadj. Bal Dividends 53,000 Adj. Bal. 17,800 Adj. Bal 53,000 Required information [The following information applies to the questions displayed below. 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. Its unadjusted trial balance as of December 31, 2013, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2013, follow. Additional Information Items a. An analysis of WTI's insurance policies shows that $2,550 of coverage has expired. b. An Inventory count shows that teaching supplles costing $2,950 are available at year- end 2013 c. Annual depreciation on the equipment is $13,500. d. Annual depreciation on the professional library is $7,500. e. On November 1. WTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was received, the Uneared Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2014. f. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $3,300 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.) g. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $130 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, 2013 Debit Credit Cash $37.000 Accounts receivable 0 Teaching supplies 8,300 Prepaid insurance 12,300 Prepaid rent 3,300 Professional library 38,000 Accumulated depreciation- $ 10,300 Professional library 83,000 Equipment Accumulated depreciation-Equipment 15,300 Accounts payable 29,300 Salaries payable 0 Unearned training fees 14,000 Common stock 13.000 Retained earnings 83,000 53,000 Dividends Tuition fees earned 127,500 Training fees carned 43,000 Depreciation expense-Professional 0 library Depreciation expense-Equipment 0 0 53,000 Salaries expense Insurance expense 0 34,500 Rent expense Teaching supplies expense 0 Advertising expense 6,300 Utilities expense 6,700 Totals 335,400 $335.400 $ Answer is complete and correct. Answer is not complete. Accumulated Depreciation Equipment Unadi. Bal Accounts Receivable 0 Unadi Bal 15,300 f 8,250 13,500 Adj. Bal. 8,250 Adj. Bal. 28,800 Answer is not complete. Teaching Supplies Answer is complete and correct. Accounts Payable 29,300 Unadi . Bal. 8,300 Unadi. Bal 5,350 Adj. Bal. 2,950 Adj. Bal. 29,300 Answer is not complete. & Answer is not complete. Prepaid Insurance 12,300 2,550 Salaries Payable Unadi Bal. Unadi Bal. 520 Adj. Bal. 9,750 Adj. Bal 520 Answer is complete and correct. Answer is not complete. Prepaid Rent 3,300 Unearned Training Fees Unad Bal Unadj. Bal 14,000 e 5,600 Adj. Bal. 3,300 Adj. Bal. 8,400 Answer is complete and correct. Answer is complete and correct. Professional Library 38,000 Common Stock Unadj. Bal. Unadi. Bal 13,000 Adi. Bal 38.000 Adj. Bal 13.000 Answer is not complete. Answer is complete and correct. Accumulated Depreciation Professional Library Unadi. Bal 10,300 7,500 Unadj. Bal Dividends 53,000 Adj. Bal. 17,800 Adj. Bal 53,000

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