Jims Gymnastics Trainings operations for the month of October are summarized as follows:

A.	Provided $7,400 of training to students on account.
B.	Received $3,300 cash from students for training provided in October.
C.	Received $1,700 cash for training to be provided in November.
D.	Received $4,400 cash from students on account for training provided in September.
E.	Paid Septembers gym rental bill on account in the amount of $1,100.
F.	Received Octobers rental bill of $1,200; set it aside.

Required:

Prepare journal entries to record the transactions identified among activities (A) through (F). (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)