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On November 1, PTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800,

On November 1, PTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited

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