USA recording a nonrefundable membership

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If a nonrefundable annual membership cost 1,200
fitness evaluation value = 200.
magazine monthly = 25.
2 hrs weekly use of equipment =1,100.

Initial direct cost membership =180.
direct cost fitness evaluation =100.
Initial direct cost (other services) =25. per person
? is record journal entries transactions in 2015 relative to a membership sold in May 1, 2015
is this correct so far This has me lost

Cash 1,200
unearned membership fees 1,200
 

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