On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $4,119 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.)


Unadjusted trial balance is recorded as 106,885 before being adjusted

Create a general journal marked December 31, 2011. This one is for accounts receivable and tuition fees earned, which I can not figure out

Already tried

Not enough information provided. How many students are enrolled or taking the class. Also you need to know what amounts are in your accounts.