Part One (1.5 points) Berlin Football company sells 15,000 football tickets at $40 each for five matches to attend the European championship. Instruction: a- Prepare the journal entry to record the sales of the tickets. (1 Point). b- Prepare the adjusting entry to record the revenue after the finish of the first match (1 Point). C- Prepare the adjusting entry, if any, to record the postpone of the second match because of the bad weather (1 Point) Part Two (3 points) On January 1, 2017 Mazen Company issued bond of $90,000 with 5% interest rate, for 10-year Instructions Prepare the journal entries to record the following cases: (a) The issuance of the bonds at face value (b) The issuance of the bonds at 105% its face value (c) The issuance of the bonds at 90 % of its face value (d) The accrual of interest on December 31 on any cases of the above (e) The payment of interest on January 1. 2018 (1) The redemption of bonds at maturity, assuming interest for the last interest period has been paid and recorded