The following data are taken from the comparative balance sheets of Cascade Billiards Club, which prepares its financial statements using the accrual basis of accounting.

December 31 2017 Accounts receivable from members Unearned service revenue 2016 $ 8,300 24,000 $13,900 17,400 Members are billed based upon their use of the club's facilities. Unearned service revenues arise from the sale of gift certificates, which members can apply to their future use of club facilities The 2017 income statement for the club showed that service revenue of $161,000 was recorded during the year. ? (a) Prepare journal entries for each of the following events that took place during 2017. (Hint: You will probably find it helpful to use T-accounts to analyze these data.) (1) Accounts receivable from 2016 were all collected. (2) Gift certificates outstanding at the end of 2016 were all redeemed. (3) An additional $37,000 worth of gift certificates were sold during 2017. A portion of these was used by the recipients during the year; the remainder was still outstanding at the end of 2017 (4) Services performed for members for 2017 were billed to members. (5) Accounts receivable for 2017 (i.e, those billed in item [4] above) were partially collected