Answer
a)
Cash - 304,00 dollars (Debit)
Unearned football ticket revenue - 304,000 dollars (Credit)
b)
Unearned football ticket revenue - 30,400 dollars (Debit)
Football ticket revenue - 30,400 dollars (Credit)
Work Step by Step
a) To record sale of 3,800 season tickets
b) To record football ticket revenues earned