Best First Aid offers first 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 files Accounts receivable, Supplies, prepaid insurance, prepaid rent, accumulated depreciation equipment accounts payable interest Unearned revenue, wages payable depreciation expense. Fee revenue insurance expense, interest expense rent expense supplies expense telephone expense wages expense use ne if no entry is required. Put $ in front of amounts and do not use commas. Enter dates ad 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 October 31, 2014. Best first aid has deposits for 15 training courses recorded as unearned revenue. A review of the company records shows that the company has provided all but five of the 15 training courses