Q$25$: Samson Training Institute $($STI$),$ a school owned by Steve Samson, provides training to individuals who pay tuition directly to the school. STI also offers training to groups in off$-$site locations and occasionally receives advance payments from customers. STI provides the following adjusted trial balance $($in alphabetic order$)$ for the twelve months ended $12/31/20$X$7,$ all account balances are normal:

$\backslash$table$[[$Ref$.$ No$,$Account Title,$\frac{12}{31}s{t}_{?},$Ref. No$,$Account Title,$\frac{12}{31}s{t}_{?}$