A local theater company sells 1,400 season ticket packages at a price of $295 per package. The first show in the ten-show season starts this week.

(a)	The sale of the season tickets before the first show.
(b)	The revenue earned after putting on the first show.

1.	Indicate the effects (accounts, amounts, and + for increase, ? for decrease) for the above transactions. (Enter all amounts as positive values.)

2.	Prepare the journal entries related for the above transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.)