The following selected data are taken from the comparative financial statements of Crane Curling Club. The club prepares its financial statements using the accrual basis of accounting. September 30 Accounts receivable for member dues Unearned sales revenue Service revenue (from member dues) 2022 $17,200 20,300 146,200 2021 $12,800 25,900 138,100 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 will find it helpful to use T-accounts to analyze the following data. You must analyze these data sequentially, as missing information must first be deduced before moving on. Post your journal entries as you progress, rather than waiting until the end.) (a) Prepare journal entries for each of the following events that took place during 2022. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) 1. 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 $38,200 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 for the 2021-2022 fiscal year were billed to members. Dues receivable for 2022 (i.e., those billed in item 4 above) were partially collected. 4. 5. No. Account Titles and Explanation Debit Credit 1. 2. 3. (To record sale of additional tickets) (To record unearned sales revenue earned) 4. 5