During 2022, 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 2022, it is determined that $36420 of the membership fees are fees for the following financial year. Ignore GST. Required (a) What amount should be reported in the 2022 statement of financial performance for membership fees? (b) What amount should be reported in the 30 June 2022 statement of financial position for unearned membership fees? (c) Prepare the adjusting entry needed at 30 June 2022. (d) What reversing entry, if any, would you make on 1 July 2022? (e) The record keeper could have recorded the receipt of cash initially in a revenue account. Prepare the adjusting entry, assuming that the Membership Fees Revenue account contains a credit balance of $180000 at 30 June 2022. (f) Compare the balances in the Unearned Membership Fees account and the Membership Fees Revenue account derived in requirement (e) with those calculated in requirements (a) and (b). (g) What reversing entry, if any, would you make on 1 July 2022 to reverse the adjusting entry made in requirement (e)? Explain your