Blue Marina has 300 available slips that rent for $600 per sexton Payments must be made in full by the start of the boating season. April 1, 2021. The boating season ends October 31, and the marina has a December 31 year-end Slips for future seasons may be reserved it paid for by December 31, 2021. Under a new policy. if payment for 2022 season slips is made by December 31, 2021. a 5% discount is allowed. If payment for 2023 season slips is made by December 31, 2021. renters get a 21% discount(this promotion hopefully will provide cash flow for major dock repairs). On December 31, 2020, all 300 slips for the 2021 season were rented at full price, On December 31, 2021.189 slips were reserved and paid for the 2022 boating season and 53 slios were reserved and paid for the 2023 boating season (a) Prepare the appropriate journal entries for December 31, 2020, and December 31, 2021. (Round answers to decimal places, es 5,275. Credit account titles are automatically indented when amount is entered. Do not Indent morally. If no entry is required, select "No entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit 31.2020 Uneaed Rent Revenue 31.2021 Uneamed Rent Revenge Rent Revenue (To record 2021 revenue.) Uncanned Rent Revenue (To record 2022 revenue.) LUN Cash Urmed Rent Revenue (To record 2023 revenue.)