The following data are taken from the comparative balance sheets of Girard Billiards Club, which prepares its financial statements using the accrual basis of accounting.

Fees are billed to members based upon their use of the club??s facilities. Unearned fees arise from the sale of gift certificates, which members can apply to their future use of club facilities. The 2010 income statement for the club showed that fees revenue of $153,000 was earned during the year. Instructions(a) Prepare journal entries for each of the following events that took place during 2010.(1) Fees receivable from 2009 were all collected.(2) Gift certificates outstanding at the end of 2009 were all redeemed.(3) An additional $35,000 worth of gift certificates were sold during 2010. A portion of these was used by the recipients during the year; the remainder was still outstanding at the end of 2010.(4) Fees for 2010 for services provided to members were billed to members.(5) Fees receivable for 2010 (i.e., those billed in item [4] above) were partially collected.(b) Determine the amount of cash received by the club, with respect to fees, during2010.

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December 31 2009 2010 Fees receivable from members Unearned fees revenue $14,000 $9,000 25,000 17,000