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On September 1, WTI agreed to do five training courses for a client for $3,000 each. Two courses will start immediately and finish before the
- On September 1, WTI agreed to do five training courses for a client for $3,000 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 $15,000 cash in advance for all five training courses on September 1, and WTI credited Unearned Revenue.
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