Womens Summer Hockey Ltd. (WSHL) organizes and operates a womens hockey league between April and September. Teams may register starting in January and by the end of March must prepay the registration fee in full. The registration fee of $6,310 entitles each team to four games a month from April to September inclusive. Every player receives a jersey on which the WSHL sells advertising space to local businesses. Players who prefer not to commit for the entire summer may play on a drop-in basis and only pay for individual games in which they play. For an additional fee, WSHL also offers medical insurance during the season as well as an end-of-season awards ceremony and party. At the close of registration, 12 teams had committed to the league. Once the season began, the league generated so much interest that between April and June, 340 women decided to play on a drop-in basis and paid $17 per game to participate. WSHL signed up several businesses that bought advertising space on the jerseys, and it collected $17,000 in advertising revenues. WSHL also pre-sold medical insurance and collected $1,460. Between April and June WSHL collected a total of $5,400 from individuals interested in attending the end-of-season awards ceremony. The cost to organize the games between April and June was $6,600 per month, of which $13,800 was paid by the end of June. Other miscellaneous expenses totalling $10,000 were incurred and paid in cash.

Journalize all the transactions to the end of June. (Enter debit entries first followed by credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Do not record any adjusting entries at this time.)

Date	Account Titles and Explanation	Debit	Credit
Choose a transaction month. Jan/Apr.Apr/Jun.June	Enter an account title to record the reception of the membership of teams.	Enter a debit amount.	Enter a credit amount.
	Enter an account title to record the reception of the membership of teams.	Enter a debit amount.	Enter a credit amount.
	(Received for membership of teams)
Choose a transaction month. Jan/Apr.Apr/Jun.June	Enter an account title to record the reception of the advertising.	Enter a debit amount.	Enter a credit amount.
	Enter an account title to record the reception of the advertising.	Enter a debit amount.	Enter a credit amount.
	(Received for advertising)
Choose a transaction month. Jan/Apr.Apr/Jun.June	Enter an account title to record the reception of the medical insurance service.	Enter a debit amount.	Enter a credit amount.
	Enter an account title to record the reception of the medical insurance service.	Enter a debit amount.	Enter a credit amount.
	(Received for medical insurance service)
Choose a transaction month. Jan/Apr.Apr/Jun.June	Enter an account title to record the reception of the end of season awards ceremony.	Enter a debit amount.	Enter a credit amount.
	Enter an account title to record the reception of the end of season awards ceremony.	Enter a debit amount.	Enter a credit amount.
	(Received for end of season awards ceremony)
Choose a transaction month. Jan/Apr.Apr/Jun.June	Enter an account title to record drop-in games.	Enter a debit amount.	Enter a credit amount.
	Enter an account title to record drop-in games.	Enter a debit amount.	Enter a credit amount.
	(Drop-in games)
Choose a transaction month. Jan/Apr.Apr/Jun.June	Enter an account title to record cost to organize the games.	Enter a debit amount.	Enter a credit amount.
	Enter an account title to record cost to organize the games.	Enter a debit amount.	Enter a credit amount.
	(To record cost to organize the games)
Choose a transaction month. Jan/Apr.Apr/Jun.June	Enter an account title to record payment.	Enter a debit amount.	Enter a credit amount.
	Enter an account title to record payment.	Enter a debit amount.	Enter a credit amount.
	(To record payment)
Choose a transaction month. Jan/Apr.Apr/Jun.June	Enter an account title to record other miscellaneous expenses.	Enter a debit amount.	Enter a credit amount.
	Enter an account title to record other miscellaneous expenses.	Enter a debit amount.	Enter a credit amount.
	(To record other miscellaneous expenses)

eTextbook and Media

List of Accounts

Prepare any necessary adjusting entries on June 30. (Enter debit entries first followed by credit entries. Credit account titles are automatically indented when the amount is entered. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
June 30	Enter an account title for the adjusting entry for membership revenue.	Enter a debit amount.	Enter a credit amount.
	Enter an account title for the adjusting entry for membership revenue.	Enter a debit amount.	Enter a credit amount.
	(Adjusting entry for membership revenue)
June 30	Enter an account title for the adjusting entry for advertising revenue.	Enter a debit amount.	Enter a credit amount.
	Enter an account title for the adjusting entry for advertising revenue.	Enter a debit amount.	Enter a credit amount.
	(Adjusting entry for advertising revenue)
June 30	Enter an account title for the adjusting entry for insurance service revenue.	Enter a debit amount.	Enter a credit amount.
	Enter an account title for the adjusting entry for insurance service revenue.	Enter a debit amount.	Enter a credit amount.
	(Adjusting entry for insurance service revenue)