List of Account titles that may be used:

Accounts Payable Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Advertising Expense Amortization Expense Buildings Cash Common Stock Depreciation Expense Dividends Equipment Income Summary Income Tax Expense Income Taxes Payable Insurance Expense Interest Expense Interest Payable Interest Receivable Interest Revenue Land Maintenance and Repairs Expense Mortgage Payable No Entry Notes Payable Prepaid Advertising Prepaid Insurance Prepaid Rent Property Tax Expense Property Taxes Payable Rent Expense Rent Revenue Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Service Revenue Supplies Supplies Expense Unearned Rent Revenue Unearned Sales Revenue Unearned Service Revenue Utilities Expense Website

The following selected data are taken from the comparative financial statements of American Curling Club. The club prepares its financial statements using the accrual basis of accounting er 201 Accounts receivable for member dues Unearned sales revenue Service revenue (from member dues) 12,680 25,980 140,600 131,700 $18,790 19,120 Dues are billed to members based upon their use of the club's facilities. Unearned sales revenues arise from the sale of tickets to events, such as the Skins Game (Hint: You will find it helpful to use T-accounts to analyze the following data. You must analyze these data sequentially, as missing information must first be deduced before moving on. Post your journal entries as you progress, rather than waiting until the end.) (a) Prepare journal entries for each of the following events that took place during 2014 1. Dues receivable from members from 2013 were all collected during 2014 2. During 2014, goods were provided for all of the unearned sales revenue at the end of 2013 3. Additional tickets were sold for $38,060 cash during 2014; a portion of these were used by the purchasers during the year. The entire balance remaining in Unearned Sales Revenue relates to the upcoming Skins Game in 2014 4. Dues for the 2013-2014 fiscal year were billed to members 5. Dues receivable for 2014 (i.e., those billed in item (4) above) were partially collected No. Account Titles and Explanation Debit Credit 2. (To record sale of additional tickets) To record unearned sales revenue earned) 4 (b) Determine the amount of cash received by American from the above transactions during the year ended September 30, 2014 Cash received by American, September 30, 2014 s