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

On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $2,699 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.)

I need account receivable and tuition fees earned I'm not sure how half-month accruals work.