The following data are taken from the comparative balance sheets of Ivanhoe Billiards Club, which prepares its financial statements using the accrual basis of accounting. 12/31/22 12/31/21 Account Name Accounts receivable from members Unearned service revenue $13,600 $ 9,900 16,300 25,700 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 2022 Income statement for the club showed that service revenue of $164,000 was earned during the year. (a) Prepare journal entries for each of the following events that took place during 2022. (Hint: You will probably hnd it helpful to use T-accounts to analyze these data (11 Accounts receivable from 2021 were all collected (a) AE Prepare journal entries for each of the following events that took place during 2022. (Hint: You will probably find it helpful to use Taccounts to analyze these data.) (1) Accounts receivable from 2021 were all collected (21 Gift certificates outstanding at the end of 2021 were all redeemed An additional $40,000 worth of gift certificates were sold during 2022. A portion of these was used by the recipients during the year, the remainder was still outstanding at the end of 2022 131 (4) Services performed for members for 2022 were billed to members Accounts receivable for 2022 te those billed in item(41 above) were partially collected (51 (List at debit entries before credit entries. Credit account title ore automatically indented when the amount is entered. Do not indent manual) No. Account Titles Debit Credit 1 Debit Credit No. Account Titles Questi Viewir Quest Questi Questi Questi Questi core Quest