The following data are taken from the comparative balance sheets of Bundies Billiards Club, which prepares its financial statements using the accrual basis of accounting.

Members are billed based upon their use of the club's facilities. Unearned service revenues arise from the sale of gift certificates, which members can apply to their future use of club facilities. The 2017 income statement for the club showed that service revenue of $161,000 was earned during the year.

Instructions:
(a) Prepare journal entries for each of the following events that took place during 2017.
(1) Accounts receivable from 2016 were all collected.
(2) Gift certificates outstanding at the end of 2016 were all redeemed.
(3) An additional $38,000 worth of gift certificates were sold during 2017. A portion of these was used by the recipients during the year; the remainder was still outstanding at the end of 2017.
(4) Services performed for members for 2017 were billed to members.
(5) Accounts receivable for 2017 (i.e., those billed in item [4] above) were partially collected.
(b) Determine the amount of cash received by the club, with respect to member services, during2017.