Brief Exercise 8-6 Record unearned revenues (L 04) On December 18, intel receives $256,000 from a customer toward a cash sale of $2.56 million for computer chips to be completed on January 23. The computer chips had a total production cost of $1.56 million What journal entries should Intel record on December 18 and January 23? Assume Intel uses the perpetual inventory system (If no entry is required for a transaction/event, select ''No journal entry required'' in the first account field. Enter your answers in dollars, not in millions.)