D S Current Attempt in Progress The following selected data are taken from the comparative financial statements of Ayayai Curling Club. The club prepares its financial statements using the accrual basis of accounting. View Policies September 30 2022 2021 Accounts receivable for member dues $12,000 $15,200 Unearned sales revenue 16,000 18,400 Service revenue (from member dues) 120,800 108,000 Dues are billed to members based upon their use of the club's facilities. Unearned sales revenues arise from the sale of tickets to events, such as the Skins Game. (Hint: You must analyze these data sequentially, as missing information must first be deduced before moving on.) (a)