You are given the following information for United Tennis Club for the year ended $31$ December $20\mathrm{.}6$

a$)$ Membership fees received for the year is $R74880.$

b$)$ Membership fees was $R400$ in $20\mathrm{.}5,R480$ in $20\mathrm{.}6$ and will be $R560$ in $20\mathrm{.}7.$

c$)$ On $1$ January $20\mathrm{.}6,$ the membership fees of four members for $20\mathrm{.}5$ were still due

d$)$ On $31$ December $20\mathrm{.}5,$ six members prepaid their membership fees for $20\mathrm{.}6.$

e$)$ On $31$ December $20\mathrm{.}6$ two members paid their membership fees for $20\mathrm{.}7.$

f$)$ Membership fees received during $20\mathrm{.}6$ included the membership fees of three members who did not pay in $20\mathrm{.}5.$ The other member's membership fee must be written off as irrecoverable.

g$)$ On $31$ December $20\mathrm{.}6,$ three member's membership fees for $20\mathrm{.}6$ were still outstanding.

Required:

Post the above transactions to the general ledger account provided below.

Instructions: