The following data are taken from the comparative balance sheets of Ottawa Curling Club. The Club prepares its financial statements…

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

September 30 2010 2009
Accounts receivable for member dues $17,705 $11,660
Unearned ticket revenue 19,185 25,264
Dues revenue 142,586 138,802
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.
(Hint: You will find it helpful to use T accounts to analyze the following data. You must analyze these data sequentially, as missing information must first be deduced before moving on. Post your journal entries as you progress, rather than waiting until the end.)
(a) Prepare journal entries for each of the following events that took place during 2010.