The following selected data are taken from the comparative financial statements of Pharoah Curling Club. The club prepares its financial statements using the accrual basis of accounting. September 30 2022 2021
Accounts receivable for member dues $17,400 $10,700
Unearned sales revenue 20,500 26,100
Service revenue (from member dues) 146,400 131,500

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.

Required:
Prepare journal entries for each of the following events that took place during 2022.

Doogan corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 2.0 grams $ 7.00 per gram direct labor 1.6 hours $ 12.00 per hour variable overhead 1.6 hours $ 6.00 per hour the company produced 5,000 units in january using 10,340 grams of direct material and 2,320 direct labor-hours. during the month, the company purchased 10,910 grams of the direct material at $7.30 per gram. the actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 per hour. the company applies variable overhead on the basis of direct labor-hours. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for january is: