Journal entry worksheet Record the service revenue of $309,000,000 earned in 2021. Note: Enter debits before credits: Journal entry worksheet Record the service revenue of $321,000,000 earned in 2022. Note: Enter debits before credits. The Riesen Publishers (TRP) is a publisher of magazines. Its accounting policy for subscriptions follows: Revenues Revenues from our magazine subscription services are deferred initially. and later recognized as revenue as subscription services are provided. Asume TRP (a) collected $630 million in 2021 for magazines that will be distributed later in 2021 and 2022, (b) provided $309 million of services on these subscriptions in 2021 , and (d) provided $321 million of services on these subscriptions in 2022. Using the information given, prepare the journal entries that would be recorded for ( (a), (b), and (c). (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in whole dollars.) Journal entry worksheet Record the collection of $630,000,000 for magazine subscriptions to be delivered later in 2021 and 2022. Note: Enter debits before credits