Journal entry worksheet < 2 3 5 6 7 8 On November 1, GTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,400, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. Note: Enter debits before credits. Date Account Title Dec 31 Unearned training fees Training fees earned Debit Credit 11,400 11,400 Record entry Clear entry View general journal