Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Its unadjusted trial balance as of December 31 follows along with descriptions of items a through hthat require adjusting entries on December 31.

Additional Information Items

1. An analysis of WTI's insurance policies shows that $3,732 of coverage has expired.
2. An inventory count shows that teaching supplies costing $3,235 are available at year-end.
3. Annual depreciation on the equipment is $14,929.
4. Annual depreciation on the professional library is $7,464.
5. On September 1, WTI agreed to do five courses for a client for $2,800 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 $14,000 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees.
6. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $11,350 of the tuition has been earned by WTI.
7. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $100 per day for each employee.
8. The balance in the Prepaid Rent account represents rent for December.

WELLS TECHNICAL INSTITUTE

Unadjusted Trial Balance

December 31DebitCreditCash$27,547Accounts receivable0Teaching supplies10,594Prepaid insurance15,894Prepaid rent2,120Professional library31,784Accumulated depreciationProfessional library$9,537Equipment102,000Accumulated depreciationEquipment16,954Accounts payable25,000Salaries payable0Unearned training fees14,000Common stock24,027Retained earnings82,000Dividends42,381Tuition fees earned108,069Training fees earned40,261Depreciation expenseProfessional library0Depreciation expenseEquipment0Salaries expense50,858Insurance expense0Rent expense23,320Teaching supplies expense0Advertising expense7,417Utilities expense5,933Totals$319,848$319,848

adjusted trial balance.

How would i calculate the training fees earned on the adjusted trial balance?