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Question - Accounting for Unearned Revenues - The Strikers, a semi-professional cricket team, prepare their financial statements on a monthly basis. Their season begins in November, but in October the team engaged in the following transactions:
(1) Paid $150,000 to Cooma Council as advance rent for use of Cooma Stadium for the six-month period of 1 November through 30 April.
(2) Collected $300,000 cash from sales of season tickets for the team's 20 home games. This amount was credited to Unearned Ticket Revenue.
During the month of November, the Strikers played four home games and five away games.
Required - Prepare the adjusting entries required at 30 November for the above transactions.
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