The following selected data are taken from the comparative financial statements of Ottawa Curling Club. The Club prepares its financial statements using the accrual basis of accounting.

Dues are billed to members based upon their use of the Club's facilities. Unearned ticket revenues arise from the sale of tickets to events such as the Skins Game.

Instructions
(a) Prepare journal entries for each of the following events that took place during 2010.
1. Dues receivable from members from 2009 were all collected during 2010.
2. Unearned ticket revenue at the end of 2009 was all earned during 2010.
3. Additional tickets were sold for $44,000 cash during 2010; a portion of these were used by the purchasers during the year. The entire balance remaining relates to the upcoming Skins Game in 2010.
4. Dues for the 2009–2010 fiscal year were billed to members.
5. Dues receivable for 2010 (i.e., those billed in item (4) above) were partially collected.
(b) Determine the amount of cash received by the Club from the above transactions during the year ended September 30,2010.

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September 30 2010 2009 Unearned ticket revenue Dues revenue ts receivable for member dues18,000 11,000 26,000 153,000 $135,000 20,000