During November $2021,$ Sunset Airlines sold out all of its eight flights going from Toronto to Cuba. Two flights depart in December $2021$ and six flights depart in January $2022.$ Sunset collected $$1,960,000$ in November $2021$ for the flights. Sunset's year end is December $31.$ Record the journal entry to record

:a$.$ The collection of the cash in November.

$)$b$.$ The adjusting entry needed to recognize revenue for $2021.$

$)$c$.$ The revenue earned in January