Sunland's Summer Hockey Ltd$.($SSHL$)$ organizes and operates a women's hockey league between April and September. Teams may register starting in January and by the end of March must prepay the registration fee in full. The registration fee of $$7,350$ entitles each team to four games a month from April to September inclusive. Every player receives a jersey on which the $55HL$ sells advertising space to local businesses. Players who prefer not to commit for the entire summer may play on a drop$-$in basis and only pay for individual games in which they play. For an additional fee, SSHL also offers medical insurance during the season as well as an end$-$ofseason awards ceremony and party.

At the close of registration, $12$ teams had committed to the league. Once the season began, the league generated so much interest that between April and June, $354$ women decided to play on a drop$-$in basis and paid $$15$ per game to participate.

SSHL signed up several businesses that bought advertising space on the jerseys, and it collected $$17,700$ in advertising revenues.

SSHL also pre$-$sold medical insurance and collected $$1,710.$ Between April and June SSHL$,$ collected a total of $$5,900$ from individuals interested in attending the end$-$of$-$season awards ceremony.

The cost to organize the games between April and June was $$7,670$ per month, of which $$15,930$ was paid by the end of June. Other miscellaneous expenses totalling $$10,620$ were incurred and paid in cash.

$($a$)$

Journalize all the transactions to the end of June. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter O for the amounts. Do not record any adjusting entries at this time List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit

$($Received for membership of teams$)$

$($Received for advertising$)$