The Artisan 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.

a.b. Merchandise inventory at December 31, 2019, was counted and determined to be $12,100.

3. The amount recorded as prepaid advertising represents $540 paid on September 1, 2019, for 12 months of advertising.
4. The amount of supplies on hand at December 31 was $105.
5. Depreciation on store equipment was $3,150 for 2019.
6. Depreciation on office equipment was $1,025 for 2019.
7. Unearned Seminar Fees represent $5,500 received on November 1, 2019, for five seminars. At December 31, four of these seminars had been conducted.
8. Wages owed but not paid at December 31 were $600.
9. On December 31, 2019, the firm owed the employers social security tax ($37.20) and Medicare tax ($8.70).
10. The note payable bears interest at 8% 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?

please make chart similar when solving so i can understand.

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