Derby University sells 4,570 season basketball tickets at $221 each for its 14-game home schedule.
record (a) the sale of the season tickets?
(b) the revenue recognized by playing the first home game?
I am having a hard time with (b) since they don't mention how were sold for the first game.

Is the formula for (a) 4570*221 (b) 1/14(4570*221)=revenue of the first home game?

That's a reasonable assumption to be compared with the actual sales down the road.

Well, if all the tickets for 14 games were paid up front, is there any unearned income? None were sold for the first game, Note they are SEASON tickets. The team got the money regardless how many showed up for the first game. You could pro rata the games but you specifically said "Unearned ticket revenue"