Blue Marina has 300 available slips that rent for $600 per season. Payments must be made in full by the start of the boating season, April 1, 2023. The boating season ends October 31, and the marina has a December 31 year-end. Slips for future seasons may be reserved if paid for by December 31, 2023. Under a new policy, if payment for 2024 season slips is made by December 31,2023 , a 6% discount is allowed. If payment for 2025 season slips is made by December 31,2023 , renters get a 17% discount (this promotion hopefully will provide cash flow for major dock repairs). On December 31, 2022, all 300 slips for the 2023 season were rented at full price and paid. On December 31,2023,240 slips were reserved and paid for the 2024 boating season, and 65 slips were reserved and paid for the 2025 boating season. (a) Prepare the appropriate journal entries for December 31, 2022, and December 31, 2023. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) (To record 2023 revenue.) (To record 2024 revenue.) (To record 2025 revenue.)