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Derby Company Sells Season Passes to Its Entertainment Center

Question 96

Multiple Choice

Derby Company sells season passes to its entertainment center. The passes sell for $125 each and are good for one year. On January 1, Derby sells 4,800 passes and received cash. What journal entry should Derby Company make on January 31st assuming adjusting entries are made monthly?


A) Debit Unearned Revenue; Credit Ticket Revenue
B) Debit Ticket Revenue; Credit Unearned Revenue
C) Debit Cash; Credit Unearned Revenue
D) Debit Unearned Revenue; Credit Cash

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