The following opening balances appeared in the accounting records of Highlands Tennis Club

on $1$ January $200$Y:

Membership fees accrued $($for $200$X$)$ R $4400$

Membership fees received in advance $($for $200$Y$)$ R $1540$

The following transactions took place during $200$Y:

$1.$ Membership fees received: $200$X R $1650$

$200$Y R$166760$

$200$Z R $500$

$2.$ Membership fees for $200$X written off R $1100$

$3.$ Membership fees still outstanding for $200$Y R $2200$

You are required to:

Record the above transactions in the relevant general ledger accounts and close them off

properly on $31$ December $200$Y$.$