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. 2021 $ 22,420 September 30 2022 Accounts receivable for member duod $17,700 Unearned sales revenue 23,600 Service revenue from member dues) 178,180 27,140 159,300 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) 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 for parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) 1. 2. 2 3 Dues receivable from members from 2021 were all collected during 2022. During 2022. goods were provided for all of the unearned sales revenue at the end of 2021 Additional tickets were sold for $ 51.920 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. Dues of $ 178,180 for the 2021-2022 fiscal year were billed to members. Dues receivable for 2022 (ce_those billed in item 4 above) were partially collected. 4. 5. Assets Liabilities Cash Accts. Rec Unearn Sales Rev. Com Stock Bets. Bal 22.420 27.140 2 3a 35 4. 5