Teal Mountain University sells $7,800$ season basketball tickets at $$75$ each for its $20-$game home schedule.

$($a$)$ Give the entry to record the sale of the season tickets. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit

$$

$($b$)$ Give the entry to record the revenue recognized after playing the first home game. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit