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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, 2010, follows. Descriptions of itemsathroughfthat require adjusting entries on December 31, 2010, follow.
An analysis of the school's insurance policies shows that 2,320 of coverage has expired.
A count shows that teaching supplies costing 2,880 are available at year-end 2010.
Annual depreciation on the equipment is 13,150.
Annual depreciation on the professional library is 7,160.
The school's two...
Excerpt from file: [Thefollowinginformationappliestothequestionsdisplayedbelow.] WellsTechnicalInstitute(WTI),aschoolownedbyTristanaWells,providestrainingtoindividualswho paytuitiondirectlytotheschool.WTIalsoofferstrainingtogroupsinoffsitelocations.Itsunadjustedtrial
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