Requirement General Journal General Ledger Trial Balance Income Statement St Retained Earnings Balance For transactions a-h, review the unadjusted balance and prepare the adjusting entry neces earned or the expense incurred. Each adjustment is posted automatically to the general le "record entry". View transaction list Journal entry worksheet On November 1, LTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $3,400, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. Note: Enter debits before credits. Account Title Debit Credit Date Dec 31 Record entry Clear entry View general journal Journal entry worksheet Journal entry worksheet