What do enter under the unearned training fees

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Point 1: On September 1, WTI agreed to do five courses for a client for $2,600 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 $13,000 cash in advance for all five courses in September 1, and WTI credited Unearned Training Fees.

Question 1: What do enter under the Unearned Training Fees and training fee earned in the journal? Do put the amounts under the credit or debit categories in the journal?

Reference no: EM132494338

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