Wells Technical Institute (WTI), a school owned by TristanaWells, provides training to individuals who pay tuition directly tothe school. WTI also offers training to groups in off-sitelocations. Its unadjusted trial balance as of December 31, 2017,follows. WTI initially records prepaid expenses and unearnedrevenues in balance sheet accounts. Descriptions of items a throughh that require adjusting entries on December 31, 2017, follow.Additional Information Items An analysis of WTI's insurancepolicies shows that $2,674 of coverage has expired. An inventorycount shows that teaching supplies costing $2,318 are available atyear-end 2017. Annual depreciation on the equipment is $10,698.Annual depreciation on the professional library is $5,349. OnNovember 1, WTI agreed to do a special six-month course (startingimmediately) for a client. The contract calls for a monthly fee of$2,700, and the client paid the first five months' fees in advance.When the cash was received, the Unearned Training Fees account wascredited. The fee for the sixth month will be recorded when it iscollected in 2018. On October 15, WTI agreed to teach a four-monthclass (beginning immediately) for an individual for $2,561 tuitionper month payable at the end of the class. The class started onOctober 15, but no payment has yet been received. (WTI's accrualsare applied to the nearest half-month; for example, Octoberrecognizes one-half month accrual.) WTI's two employees are paidweekly. As of the end of the year, two days' salaries have accruedat the rate of $100 per day for each employee. The balance in thePrepaid Rent account represents rent for December.

WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31, 2017
	Debit			Credit
Cash	$	27,396
Accountsreceivable		0
Teachingsupplies		10,536
Prepaidinsurance		15,806
Prepaidrent		2,108
Professionallibrary		31,610
Accumulateddepreciation—Professional library				$	9,484
Equipment		73,751
Accumulateddepreciation—Equipment					16,861
Accountspayable					36,022
Salariespayable					0
Unearnedtraining fees					13,500
Commonstock					10,000
Retainedearnings					57,016
Dividends		42,149
Tuition feesearned					107,477
Training feesearned					40,040
Depreciationexpense—Professional library		0
Depreciationexpense—Equipment		0
Salariesexpense		50,579
Insuranceexpense		0
Rentexpense		23,188
Teachingsupplies expense		0
Advertisingexpense		7,376
Utilitiesexpense		5,901
Totals	$	290,400		$	290,400

Help!

I just need to know how to get the (f)

f. account receivable

tuition fees earned

pls explain