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

Cash $33,651

Accounts Receivable 530

Prepaid Advertising660

Supplies330

Merchandise Inventory 15,300

Store Equipment25,300

Accumulated DepreciationStore Equipment3,300

Office Equipment5,300

Accumulated DepreciationOffice Equipment1,650

Notes Payable, due 202023,000

Accounts Payable2,735

Wages Payable

Social Security

Tax Payable

Medicare Tax Payable

Unearned Seminar Fees7,800

Interest Payable

Vincent Arroyo, Capital33,000

Vincent Arroyo, Drawing14,410

Income SummarySales155,470

Sales Discounts230

Seminar Fee Income

Purchases91,300

Purchases Returns and Allowances1,300

Freight In240

Rent Expense13,500

Wages Expense 24,000

Payroll Taxes Expense 3,324

Depreciation ExpenseStore Equipment

Depreciation ExpenseOffice Equipment

Advertising Expense

Supplies Expense

Interest Expense 180

ADJUSTMENTS:

a.-b.Merchandise inventory at December 31, 2019, was counted and determined to be $12,300.

1. The amount recorded as prepaid advertising represents $660 paid on September 1, 2019, for 12 months of advertising.
2. The amount of supplies on hand at December 31 was $115.
3. Depreciation on store equipment was $3,200 for 2019.
4. Depreciation on office equipment was $1,075 for 2019.
5. Unearned Seminar Fees represent $7,800 received on November 1, 2019, for six seminars. At December 31, four of these seminars had been conducted.
6. Wages owed but not paid at December 31 were $500.
7. On December 31, 2019, the firm owed the employer's social security tax ($31.00) and Medicare tax ($7.25).
8. The note payable bears interest at 6% per annum. One month's 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?