Florida palms country club adjusts its accounts monthly. club members pay their annual dues in advance by january 4. the entire amount is initially credited to unearned membership dues. at the end of each month, an appropriate portion of this amount is credited to membership dues earned. guests of the club normally pay green fees before being allowed on the course. the amounts collected are credited to green fee revenue at the time of receipt. certain guests, however, are billed for green fees at the end of the month. the following information is available as a source for pre- paring adjusting entries at december 31.
salaries earned by golf course employees that have not yet been recorder or paid amount to $9,600.

Alpine west, inc., operates a downhill ski area near lake tahoe, california. an all-day, adult ticket can be purchased for $55. adult customers also can purchase a season pass that entitles the pass holder to ski any day during the season, which typically runs from december 1 through april 30. the season pass is nontransferable, and the $450 price is nonrefundable. alpine expects its season pass holders to use their passes equally throughout the season. the company’s fiscal year ends on december 31. on november 6, 2009, jake lawson purchased a season ticket. required: 1. when should alpine west recognize revenue from the sale of its season passes? 2. prepare the appropriate journal entries that alpine would record on november 6 and december 31. 3. what will be included in the 2009 income statement and 2009 balance sheet related to the sale of the season pass to jake lawson?