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Andre's Tennis Club Sells Season Memberships for $1,500 Each

Question 47

Multiple Choice

Andre's Tennis Club sells season memberships for $1,500 each. During January of 2012, 50 season memberships were sold. As of March 31, 2012, only $45,000 of season membership fees had been collected from customers. The tennis season runs for 6 months starting April 01, 2012. Which one of the following is an amount reported on the Balance Sheet dated March 31, 2012?


A) Unearned tennis membership revenue of $45,000
B) Unearned tennis membership revenue of $37,500
C) Accounts Receivable $75,000
D) Tennis membership revenue of $45,000

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