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549 E 14-5A (LO2) ADJUSTMENT FOR UNEARNED REVENUES USING T ACCOUNTS Set up T accounts for Cash, Unearned Ticket Revenue, and Ticket Revenue. Post the follow- ing two transactions to the appropriate accounts, indicating each transaction by letter: (6) Sold 1,200 season tickets at $400 each, receiving cash of $480,000. (b) An end-of-period adjustment is needed to recognize that $120,000 in ticket revenue has been earned. Exercise 14-5A Cash Unearned Ticket Revenue Ticket Revenue