Growing Green Gardens (GGG) runs a service that maintains gardens and landscaping for industrial companies. GGG charges its customers \($3200\) a month for the service and tax invoices are prepared four times a year on 28 February, 31 May, 31 August and 31 November. Payments are due two weeks after the invoices are issued. The balance in the Garden Fees Revenue account was \($702\)  000 on 31 December, the end of the accounting period. Fees for November and December of \($117\) 000 have not yet been recorded.

Required

(a) Prepare the adjusting entry in the general journal to record the fees revenue.

(b) Assuming that reversing entries are not made, record the receipt of a \($9600\) quarterly payment from a client on 13 March and the receipt of \($6400\) on 14 March from a new client who had contracted for the service to start on 1 January.

(c) Assuming that reversing entries are made to facilitate the record-keeping process, prepare the appropriate reversing entry, if any, and the receipt of cash on 13 and 14 March .15; During 2025, Mount Remarkable Golf Club received \($180\) 000 for membership fees. The accountant credits Unearned Membership Fees, a liability account, for the full amount when cash is received. At 30 June 2025, it is determined that \($36\) 420 of the membership fees are fees for the following financial year. Ignore GST.