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

The following selected data are taken from the comparative financial statements of Pharoah Curling Club. The club prepares its financial statements using the accrual basis of accounting. September 30 2025 2024 Accounts receivable for member dues $17,800 $12,400 Unearned sales revenue 19,200 26,600 Service revenue (from member dues) 141,000 131,400

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