BodyTone Company sells lifetime health club memberships. For one up-front, nonrefundable fee, a customer becomes a lifetime member of BodyTone's network of health clubs. The fee is $2,000. The fee includes full access to all of the club facilities plus an initial comprehensive physical, mental, and spiritual wellness evaluation. The wellness evaluation is frequently sold separately for $400. Occasionally, BodyTone sells lifetime memberships without the wellness evaluation; the price is $1,750. BodyTone can reliably estimate that the average customer will use the health club facilities for five years. On January 1, 2013, BodyTone received lifetime membership payments from 300 new customers. The direct cost of providing a wellness evaluation is $70, and the direct cost of providing health club access for one person for one year is $250. All of the wellness evaluations were completed during 2013. Make all of the journal entries necessary in 2013 in connection with these 300 new memberships. Assume that all costs were incurred in cash.