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Fit & Slim is a health club that offers members various gym services. F&S accoun

ID: 2472216 • Letter: F

Question

Fit & Slim is a health club that offers members various gym services. F&S accounts reports under the ASU.

  

Assume F&S offers a deal whereby enrolling in a new membership also entitles the member to receive a voucher redeemable for 30 percent off a year’s worth of premium yoga classes. A new membership costs $1,900, and a year’s worth of premium yoga costs an additional $1,700. F&S estimates that approximately 40 percent of the vouchers will be redeemed. F&S offers a 20 percent discount on all courses as part of its seasonal promotion strategy.

         

  

Prepare the journal entry to recognize revenue for the sale of a new membership. Clearly identify revenue or unearned revenue associated with each distinct performance obligation. (If no entry is required for a particular event, select "No journal entry required" in the first account field. Round your answers to 2 decimal places.)

         

Assume F&S offers a “Fit 50” coupon book with 120 prepaid visits over the next year. F&S has learned that Fit 50 purchasers make an average of 110 visits before the coupon book expires. A customer purchases a Fit 50 book by paying $640 in advance, and for any additional visit over 120 during the year after the book is purchased, the customer can pay a $25 fee visitation fee. Depending on the season, F&S typically charges between $22 and $28 to nonmembers who wish to work out on a single day.

    

        

Prepare the journal entry to recognize revenue for the sale of a new Fit 50 book. (If no entry is required for a particular event, select "No journal entry required" in the first account field.)

     

Fit & Slim is a health club that offers members various gym services. F&S accounts reports under the ASU.

Explanation / Answer

b.Price allocated to discount voucher on yoga class =30% of 1700=510

c. Accounts receivable A/C Dr    1900

     To Membership fee A/C         1900

(To record sale of new membership)