The following selected data are taken from the comparative financial statements of Whispering Winds Curling Club. The club prepares its financial statements using the accrual basis of accounting. September 30 2022 2021 Accounts receivable for member dues $17,700 $22,420 Unearned sales revenue 23,600 27,140 Service revenue (from member dues) 178,180 159,300 Dues are billed to members based upon their use of the club's facilities. Unearned sales revenues arise from the sale of tickets to events, such as the Skins Game. (Hint: You must analyze these data sequentially, as missing information must first be deduced before moving on.)