Question: On September 1, CTI agreed to do five courses for a client for $3,200 each. Two courses will start immediately and finish before the end

  1. On September 1, CTI agreed to do five courses for a client for $3,200 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 $16,000 cash in advance for all five courses on September 1, and CTI credited Unearned Training Fees.

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