The following data are taken from the comparative statement of narcial position of Newman Billiards Club ltd, which prepares its financial statements using the accrual basis of accounting December 31 2020 2019 Accounts receivable from members 14,000 8,200 Unearned service revenue 17.000 24800 Members are billed based upon their use of the club's facilities. Unearned service revenues arise from the sale of gift certincates, which members can apply to their future use of club facilities. The 2020 income statement for the club showed that service revenue of 165,000 was recorded durine the year. Prepare Journal entries for each of the following events that took place durine 2020. (Hint You will probably find it helpful to use Taccounts to analyze these data) 111 Accounts receivable from 2019 were all collected. 12) Gift certificates outstanding at the end of 2019 were all redeemed 13) la) An additional $37,000 worth of gift certificates were sold during 2020. (I A portion of these was used by the recipients during the year, the remainder was still outstanding at the end of 2020. 14 Services performed for 2020 were billed to members. 15) Accounts receivable for 2020 li.e. those billed in item (4) abovel were partially collected. (Credit account cities are automatically indented when the amount is entered. Do not indent morally.) No. Account Titles and Explanation Debit Credit Determine the amount of cash received by the club with respect to member services during 2020. Cash received by the dub