Season tickets for the Dingos are priced at $340 and include 17 home games. An equal amount of revenue is recognized after each game is played. When the season began, the amount credited to Unearned Ticket Revenue was $1,819,000. By the end of October, $1,284,000 of the Unearned Ticket Revenue had been recognized as revenue.

How many season tickets did the Dingos sell? How many home games had the Dingos played by the end of October?

Prepare the entry for the initial recording of the Unearned Ticket Revenue.

Prepare the entry to recognize the revenue after the first home game had been played.