The Arti Wines is a retail store selling vintage wines. On December 31, 2019, the firms general ledger contained the accounts and balances below. All account balances are normal.

Cash	$	38,916
Accounts Receivable		560
Prepaid Advertising		840
Supplies		360
Merchandise Inventory		15,600
Store Equipment		25,600
Accumulated DepreciationStore Equipment		3,600
Office Equipment		5,600
Accumulated DepreciationOffice Equipment		1,800
Notes Payable, due 2020		26,000
Accounts Payable		2,765
Wages Payable
Social Security Tax Payable
Medicare Tax Payable
Unearned Seminar Fees		9,600
Interest Payable
Vincent Arroyo, Capital		33,300
Vincent Arroyo, Drawing		14,710
Income Summary
Sales		156,970
Sales Discounts		260
Seminar Fee Income
Purchases		91,600
Purchases Returns and Allowances		1,600
Freight In		255
Rent Expense		13,800
Wages Expense		24,000
Payroll Taxes Expense		3,324
Depreciation ExpenseStore Equipment
Depreciation ExpenseOffice Equipment
Advertising Expense
Supplies Expense
Interest Expense		210

ADJUSTMENTS:

a.b. Merchandise inventory at December 31, 2019, was counted and determined to be $12,600.

3. The amount recorded as prepaid advertising represents $840 paid on September 1, 2019, for 12 months of advertising.
4. The amount of supplies on hand at December 31 was $130.
5. Depreciation on store equipment was $3,275 for 2019.
6. Depreciation on office equipment was $1,150 for 2019.
7. Unearned Seminar Fees represent $9,600 received on November 1, 2019, for six seminars. At December 31, four of these seminars had been conducted.
8. Wages owed but not paid at December 31 were $500.
9. On December 31, 2019, the firm owed the employers social security tax ($31.00) and Medicare tax ($7.25).
10. The note payable bears interest at 6% per annum. One months interest is owed at December 31, 2019.

Required:

1. Prepare the Trial Balance section of a 10-column worksheet. The worksheet covers the year ended December 31, 2019.
2. Enter the adjustments above in the Adjustments section of the worksheet.
3. Complete the worksheet.

Analyze: What was the amount of revenue earned by conducting seminars during the year ended December 31, 2019