Please show me how do you solve the letter F below?

Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Its unadjusted trial balance as of December 31 follows along with descriptions of items a through h that require adjusting entries on December 31.

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, $7,700 of the tuition has been earned by WTI.

WELLS TECHNICAL INSTITUTE Unadjusted Trial Balance December 31
	Debit			Credit
Cash	$	27,849
Accounts receivable		0
Teaching supplies		10,710
Prepaid insurance		16,068
Prepaid rent		2,143
Professional library		32,133
Accumulated depreciationProfessional library				$	9,641
Equipment		102,000
Accumulated depreciationEquipment					17,139
Accounts payable					24,000
Salaries payable					0
Unearned training fees					13,500
Common stock					26,996
Retained earnings					81,000
Dividends		42,845
Tuition fees earned					109,254
Training fees earned					40,702
Depreciation expenseProfessional library		0
Depreciation expenseEquipment		0
Salaries expense		51,415
Insurance expense		0
Rent expense		23,573
Teaching supplies expense		0
Advertising expense		7,498
Utilities expense		5,998
Totals	$	322,232		$	322,232

Required: 1. Prepare the necessary adjusting journal entries for items a through h. Assume that adjusting entries are made only at year-end.