PART B: Record the journal entry to show the effect of the accrual that should have been made as of March 31, 2013. Journal Entry Worksheet Record the cash collection for season ticket sales made in advance. Event General Journal DebitCredit Enter debits before credits done clear entry record entry Solution Part A Event Particulars Debit $ Credit $ Cash 178,860 Unearned revenue 178,860 (To record advance received) 1 Unearned revenue 29,810 Revenue account 29,810 (To record entry to recognise revenue) Part B Payroll tax expense XXX FICA Taxes payable XXX State unemployment taxes payable XXX Federal unemployment taxes payable XXX.