The University of Michigan football stadium, built in $1927,$ is one of the largest stadiums in America. Assume the university sells $106,000$ season tickets to five home games before the season begins, and the athletic department collects $$87\mathrm{.}45$ million in ticket sales.

Required:

$1.$ What is the average price per season ticket and average price per individual game ticket sold?

$2.$ & $3.$ Record the cash collection of $$87\mathrm{.}45$ million in ticket sales $($five home games$)$ before the season begins and the appropriate entry after the first home game is completed.

Record Each in jornal format and explain each step please