How to show a adjusted journal entire with this question "on November 1, the institute agreed to do a special five-month course (starting immediately) for client. The contract calls for a $14,300 monthly fee, and the client paid the first two months' fees in advance. When the cash was received, the Unearned Trained Fees account was credited. The last three moths' frees will be recorded when collected in 2009." working on end-year for a date December 31, 2008