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 g) On 31 December 20.6 , three member's membership fees for 20.6 were still outstanding. Required: Prepare the membership fees account in the general ledger as at 31 December 20.6
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