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 2015 2014 Accounts receivable from members $14,206 $ 8,523 Unearned service revenue 16,751 24,010 Members are billed based upon their use of the clubs facilities. Unearned service revenues arise from the sale of gift certificates, which members can apply to their future use of club facilities. The 2015 income statement for the club showed that service revenue of $160,602 was earned during the year. (a) Prepare journal entries for each of the following events that took place during 2015. (Hint: You will probably find it helpful to use T-accounts to analyze these data.) (1) Accounts receivable from 2014 were all collected. (2) Gift certificates outstanding at the end of 2014 were all redeemed. (3) (a) An additional $38,129 worth of gift certificates were sold during 2015. (b) A portion of the above gift certificates was used by the recipients during the year; the remainder was still outstanding at the end of 2015. (4) Services performed for members for 2015 were billed to members. (5) Accounts receivable for 2015 (i.e., those billed in item [4] above) were partially collected.