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Lakewood Tennis Club $($LTC$)$ operates an indoor tennis facility. The company charges a $$110$ annual membership fee plus a

member rental rate of $$18$ per court per hour. LTC$\text{'}$s fiscal year$-$end is August $31.$ LTC$\text{'}$s revenue recognition policy is

described in its financial statement notes as follows:

Revenue Recognition$-$LTC generates revenue from two sources. Annual membership fees arise from providing $12$ months

of services to members, so they are reported as membership revenue each month as these services are provided. Court

rental fees are generated by renting courts each day, so they are reported as service revenue when courts are used by

members.

The following events occurred.

a$.$ On August $31,11$ new members joined and paid the annual membership fee in cash. The memberships do not begin

until September $1.$

b$.$ For the week ended September $11,$ LTC provided $160$ court$-$hours of rental services for members and collected its fees

in cash.

c$.$ On September $13.$ LTC purchased and received tennis balls and other supplies. The regular retail price was $$185,$ but

LTC negotiated a lower amount $($ $$170)$ that is to be paid in October.

d$.$ On September $15,$ LTC paid $$1,200$ to employees for the hours they worked from September $1$ to $15.$

e$.$ For the two weeks ended September $25.$ LTC provided $280$ court$-$hours for members and collected its fees in cash.

$f.$ On September $26.$ LTC$\text{'}$s courts were used for a member's birthday party. LTC expects the member to pay the special

event booking fee of $$160$ on Saturday. October $2.$

g$.$ On September $27.$ LTC wrote a $$270$ check to an advertising company to prepare advertising flyers that will be inserted

in local newspapers on October $1.$

h$.$ On September $29.$ LTC received $$160$ on account for the member's birthday party that was held on September $26.$

i$.$ On September $30.$ LTC submitted its electricity and natural gas meter readings online. According to the suppliers"

Websites, the total charges for the month will be $$220.$ This amount will be paid on October $17$ through a preauthorized

online payment.

Required:

Indicate the accounting equation effects of the August and September events, using table below. $($Enter any decreases to Assets,

Llabilltes, and Stockholder's Equity with a minus slgn$.)$