Question: Based on the information below record the adjusting journal entries

Based on the information below, record the adjusting journal entries that must be made for June Kang Consulting Services on December 31, 2016. The company has a December 31 fiscal year-end. Use 18 as the page number for the general journal.
a.–b. Merchandise Inventory, before adjustment, has a balance of $9,500. The newly counted inventory balance is $10,500.
c. Unearned Seminar Fees has a balance of $16,000, representing prepayment by customers for four seminars to be conducted in December 2016 and January 2017.Three seminars had been conducted by December 31, 2016.
d. Prepaid Insurance has a balance of $15,000 for six months insurance paid in advance on October 1, 2016.
e. Store equipment costing $6,000 was purchased on September 1, 2016. It has a salvage value of $600, and a useful life of five years.
f. Employees have earned $500 of wages not paid at December 31, 2016.
g. The employer owes the following taxes on wages not paid at December 31, 2016: SUTA, $15.00; FUTA, $3.00; Medicare, $7.25; and social security, $31.00.
h. Management estimates uncollectible accounts expense at 1.5% (0.015) of sales. This year’s sales were $4,000,000.
i. Prepaid Rent has a balance of $18,000 for nine months’ rent paid in advance on October 1, 2016.
j. The Supplies account in the general ledger has a balance of $500. A count of supplies on hand at December 31, 2016, indicated $125 of supplies remain.
k. The company borrowed $12,000 on a two-month note payable dated December 1, 2016. The note bears interest at 6%.

After all adjusting entries have been journalized and posted, what is the balance of the Unearned Seminar Fees account?

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