The Washington Blue Sox is a minor league baseball team. The team has 55 home games during a season and sells season tickets for $600 each. For the most recent season, the Blue Sox sold 1,900 season tickets. The total initial direct costs (in cash) related to the season tickets (including product giveaways for signing up early, costs of processing the transactions, and so forth) were $180,000. Direct costs (in cash) are $3 per customer per game. The team’s fiscal year ends on June 30. As of that date, 21 of the home games have been played. Make the journal entries necessary to record

(1) The receipt of the cash for the 1,900 season tickets sold,

(2) The payment (in cash) for the initial direct costs, and

(3) The recognition of all season ticket revenues and expenses for the fiscal year.