Whispering Winds University sells 6,900 season basketball tickets at $65 each for its 15-game home schedule.

Prepare a tabular summary to record

(a) the sale of the season tickets and

(b) the revenue recognized after playing the first home game.

***(If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)