record entry". View transaction list Journal entry worksheet Annual depreciation on the professional library is $9, Note: Enter debits before credits. Date Account Title Debit Credit Dec 31 Record entry Clear entry View general journal View transaction list Journal entry worksheet 1 2 3 4 5 LD 7 8 On September 1, BTI agreed to do five courses for a client for $2,600 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 $13,000 cash in advance for all five courses on September 1, and BTI credited Unearned Training Fees. Note: Enter debits before credits Date Account Title Debit Credit Dec 31 Record entry Clear entry View general journal Requirement General Ledger > 8