Please help me fill in what is left on the account affecting the: (impact on net income)

Mitchell Technical Institute (MTI), a school owned by Rick Mitchell, provides training to individuals who pay tuition directly to the school. MTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2018, is found on the trial balance tab. MTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow.

1. An analysis of MTIs insurance policies shows that $2,500 of coverage has expired.
2. An inventory count shows that teaching supplies costing $3,600 are available at year-end.
3. Annual depreciation on the equipment is $5,600.
4. Annual depreciation on the professional library is $10,600.
5. On November 1, MTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,400, and the client paid the first five months fees in advance. When the cash was received, the Unearned Training Fees account was credited.
6. On October 15, MTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $4,200 of the tuition has been earned by MTI.
7. MTIs two employees are paid weekly. As of the end of the year, two days salaries have accrued at the rate of $200 per day for each employee.
8. The balance in the Prepaid Rent account represents rent for December.

Mitchell Technical Institute
Trial Balance
December 31, 2017
Account Title	Debit	Credit
Cash	53,075
Teaching supplies	9,000
Prepaid insurance	10,000
Prepaid rent	4,200
Professional library	53,000
Accumulated depreciation - Professional library		21,200
Equipment	56,000
Accumulated depreciation - Equipment		11,200
Accounts payable		28,400
Unearned training fees		17,000
Common stock		11,000
Retained earnings		89,000
Dividends	52,100
Tuition fees earned		128,000
Training fees earned		42,000
Salaries expense	51,200
Rent expense	46,200
Advertising expense	6,225
Utilities expense	6,800
Total	347,800	347,800

Mitchell Technical Institute Balance Sheet December 31, 2019 Assets Current assets Cash $53,075 Accounts receivable 4,200 Teaching supplies 3,600 Prepaid insurance 7,500 Prepaid rent 0 0 Total current assets $68,375 Plant assets Professional library $53,000 Accumulated depreciation - Professional library (31,800) Professional library, net 21,200 Equipment 56,000 Accumulated depreciation - Equipment (16,800) Equipment, net 39,200 Total plant assets 60,400 Total assets $128,775 Liabilities Current liabilities Accounts payable $28,400 Salaries payable 800 Unearned training fees 10,200 0 Total liabilities $39,400 Equity Common stock 11,000 Retained earnings 78,375 Total equity 89,375 Total Liabilities & Equity $128,775

Mitchell Technical Institute Income Statement For Year Ended December 31, 2019 Revenues Training fees earned $48,800 Tuition fees earned 132,200 0 Total revenues $181,000 Expenses Depreciation expense - Professional library 10,600 Depreciation expense - Equipment 5,600 Salaries expense 52,000 Insurance expense 2,500 Rent expense 50,400 Advertising expense 6,225 Utilities expense 6,800 Teaching supplies expense 5,400 0 0 Total expenses 139,525 Net income $41,475

Account affecting the: Impact on net income Adjusting entry related to: Income statement Balance Sheet a. Insurance Insurance expense Prepaid insurance b. Teaching supplies Teaching supplies expense Teaching supplies c. Depreciation - equipment Accumulated depreciation - Equipment d. Depreciation - library Accumulated depreciation - Professional library e. Training fees Training fees earned Unearned training fees f. Tuition Tuition fees earned g. Salaries Salaries expense Salaries payable h. Rent Rent expense Prepaid rent Total impact on income due to adjustments $0 Net income before adjustments Net income after adjustments 0