Best First Aid offers aid training to individuals and groups across the city. The following information is available to be used in recording annual adjusting entries for the company's October 31, 2014. year end. Record each adjusting entry. Use the following account sites: Accounts Receivable, Supplies, Prepaid Insurance. Prepaid Rent, Accumulated Depreciation-Equipment, Accounts Payable, Interest Payable, Unearned Revenue, Wages Payable, Depreciation Expense, Fee Revenue, Insurance Expense, Interest Expense, Rent Expense, Supplies Expense, Telephone Expense, Wages Expense. Use if no entry is required. Put in front of amounts and do not use commas. Enter dates as 3-letter month followed by a period, space, day number (e.g. Oct. 31) Best First Aid requires a $200 deposit from clients as an advance payment for first aid training courses when they are booked. On Octo 31, 2014. Best First Ad has deposits for 15 training courses recorded as unnamed revenue. A review of the companies records shows hat the company has provided all but five of the 15 training courses