You are given the following information for United Tennis Club for the year ended 31 December 20.6.
a) Membership fees received for the year is R74 880.
b) Membership fees was R400 in 20.5, R480 in 20.6 and will be R560 in 20.7.
c) On 1 January 20.6, the membership fees of five members for 20.5 were still due.
d) On 31 December 20.5, six members prepaid their membership fees for 20.6.
e) On 31 December 20.6 four members paid their membership fees for 20.7.
f) Membership fees received during 20.6 included the membership fees of two members who did not pay in 20.5.