The following selected data are taken from the comparative financial statements of Blue Spruce Curling Club. The club prepares its financial statements using the accrual basis of accounting.

September 30		2022		2021
Accounts receivable for member dues		$ 18,300		$ 23,180
Unearned sales revenue		24,400		28,060
Service revenue (from member dues)		184,220		164,700

Dues are billed to members based upon their use of the clubs 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.)

(a)

Use the tabular summary that includes selected accounts and balances to record the following events that took place during 2022. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)

1.		Dues receivable from members from 2021 were all collected during 2022.
2.		During 2022, goods were provided for all of the unearned sales revenue at the end of 2021.
3.		Additional tickets were sold for $ 53,680 cash during 2022; a portion of these were used by the purchasers during the year. The entire balance remaining in Unearned Sales Revenue relates to the upcoming Skins Game in 2022.
4.		Dues of $ 184,220 for the 20212022 fiscal year were billed to members.
5.		Dues receivable for 2022 (i.e., those billed in item 4 above) were partially collected.