Mattson Company recelves royaltes on a patent it developed several years ago. Royalties are 4% of net 5 ales, to be recelved 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 Mattson acerued royalty revenue of $50.000 on December 31,2020 , as follows: Mattson recelved royalties of $54,000 on March 31, 2021, and $70,000 on September 30, 2021. In December, 2021. the patent user indicated to Mattson that sales subject to royalties for the second half of 2021 should be $700.000 Required: 1. Prepare any journal entries Mattson should record during 2021 related to the royalty revenue. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the entry related to the royalty revenue. Note: Enter debits before credits. Record the entry related to the royalty revenue. Record the entry related to the royalty revenue. Journal entry worksheet Record the entry related to the royaity revenue. Note: Enter debits before credits. Record the entry related to the royalty revenue. Note: Enter debits before credits. Record the entry related to the royalty revenue. Note: Enter debits before credits