The following selected data are taken from the comparative financial statements of Superior 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 sales 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 2012.1. Dues receivable from members from 2011 were all collected during 2012.2. Unearned sales revenue at the end of 2011 was all earned during 2012.3. Additional tickets were sold for $44,000 cash during 2012; a portion of these were used by the purchasers during the year. The entire balance remaining in UnearnedSales Revenue relates to the upcoming Skins Game in 2012.4. Dues for the 2011??2012 fiscal year were billed to members.5. Dues receivable for 2012 (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 30,2012.

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September 30 Accounts receivable for member dues Unearned sales revenue Service revenue (from member dues) 2012 2011 $ 15,000 20,000 $ 19,000 23,000 $135,000 151,000