Arad Itd. is a golf club and began its operation on January 1, 2020. The following information is provided for years 2020 and 2021 1-Collected $400,000 cash in 2020 from members for membership fees 70% of these membership fees were used in 2020, the reminders were used in 2021 2-Collected $800.000 cash in 2021 from members for membership fees. 80% of these membership fees were used in 2021, the reminder will be used in 202 Required Calculate unearned revenue balance at end 2020 and sales revenue recognized in 2021