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The following data are taken from the comparative balance sheets of Pina Colada Club, which prepares its financial statements using the accrual basis of accounting.

December 31 2019 /2018

Accounts receivable from members$14,300 / $9,900

Unearned service revenue$17,900 / $25,200

Members are billed based upon their use of the club's facilities. Unearned service revenues arise from the sale of gift certificates, which members can apply to their future use of club facilities. The 2019 income statement for the club showed that service revenue of $158,000was recorded during the year.

Prepare journal entries for each of the following events that took place during 2019. (Hint: You will probably find it helpful to use T-accounts to analyze these data.)

(1)Accounts receivable from 2018 were all collected.

(2)Gift certificates outstanding at the end of 2018 were all redeemed.

(3)An additional $39,000worth of gift certificates were sold during 2019. A portion of these was used by the recipients during the year; the remainder was still outstanding at the end of 2019.

(4)Services performed for members for 2019 were billed to members

(5)Accounts receivable for 2019 (i.e., those billed in item [4] above) were partially collected.

X we https://learn.wileyplus.com/courses/15507/assignments/1201527 Search.. WP CH3 HW2 x * Kim_Fin_8e_Prob_C_Ch04.doc wp Spring 2019 Wetgandt Fin... Laulima SP-151-0 [KAP.3... Priceline.com wd VUDU - Streaming Movies split-0-page-1-html-bg[2] (5) Accounts receivable for 2019 (I.e., those billed in item [4] above) were partially collected. WP (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit Account 1. Dashboard 2 Courses 3 Calendar Inbox (To record unearned revenue received from sale) ? 3 Help (To record revenue received from sale) 4. 5 eTextbook and Media List of Accounts Determine the amount of cash received by the club, with respect to member services, during 2019. K O Type here to search eemto do ? ( ) ENG 2:47 PM 4/19/2019X wP https://learn.wileyplus.com/courses/15507/assignments/1201527 Search... n*a o WP CH3 HWZ x * Kim_Fin_8e_Prob_C_Ch04.doc we Spring 2019 Wetgandt Fin... Laulima SP-151-0 [KAP.3... . Priceline.com wedd d VUDU - Streaming Movies _ split-0-page-1-html-bg[2] DISCUSSIONIS WP Conferences Collaborations The following data are taken from the comparative balance sheets of Pina Colada Club, which prepares its financial statements using the accrual basis of accounting eTextbook December 31 2019 2018 Account WileyPLUS Sup- Accounts receivable from members $14,300 $ 9,900 port Unearned service revenue 17,900 25,200 Dashboard Members are billed based upon their use of the club's facilities. Unearned service revenues arise from the sale of gift certificates, which members can apply to their future use of club facilities. The 2019 income statement for the club showed that service revenue of $158,000 was recorded during the year. Courses Calendar Prepare journal entries for each of the following events that took place during 2019. (Hint: You will probably find it helpful to use T-accounts to analyze these data.) (1) Accounts receivable from 2018 were all collected Inbox (2) Gift certificates outstanding at the end of 2018 were all redeemed. ? (3) An additional $39,000 worth of gift certificates were sold during 2019. A portion of these was used by the recipients during the year; the remainder was still outstanding at the end of 2019. Help (4) Services performed for members for 2019 were billed to members! (5) Accounts receivable for 2019 (i.e., those billed in item [4] above) were partially collected. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1 2 3. (To record unearned revenue received from sale) 3 K O Type here to search le emo W () ENG 2:46 PM 4/19/2019