ujusuy Club View transaction list Journal entry worksheet On September 1, WTI agreed to do five courses for a client for $2,500 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 $12,500 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees. Note: Enter debits before credits. Debit General Journal Transaction Credit View general journal Record entry Clear entry