Journal entry worksheet

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On September $1,$ WTI agreed to do five courses for a client for $$2,500$ each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $$12,500$ cash in advance for all five training courses on September $1,$ and WTI credited Unearned Revenue

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$e$.,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$

Journal entry worksheet

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On October $15,$ WTI agreed to teach a four$-$month class $($beginning immediately$)$ for an executive with payment due at the end of the class. At December $31,$$$7,500$ of the tuition revenue has been earned by WTI.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$f$.,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$

On October $15,$ WTI agreed to teach a four$-$month class $($beginning

immediately$)$ for an executive with payment due at the end of the class. At

December $31,$$$7,500$ of the tuition revenue has been earned by WTI.

Vote: Enter debits before credits.

Journal entry worksheet

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WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $$100$ per day for each employee.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$g$.,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$