Johnson Company receives royalties on a patent it developed several years ago. Royalties are $6\%$ of net sales, to be received on September $30$ for sales from January through June and receivable on March $31$ for sales from July through December. The patent rights were distributed on July $1,2020,$ and Johnson accrued royalty revenue of $$51,000$ on December $31,2010,$ as follows: Receivable$-$ royalty revenue $51,000($debit$)$Royalty revenue $51,000($credit$)$Johnson received royalties of $$66,100$ on March $31,2021,$ and $$91,000$ on September $30,2021.$ In December $2021,$ the patent user indicated to Johnson that sales subject to royalties for the second half of $2021$ should be $$610,000.$ Prepare any journal entries Johnson should record during $2021$ related to the royalty revenue.