On December 12, 2021, Pace Electronics received $39,600 from a customer toward a cash sale of $396,000 of diodes to be completed on January 16, 2022. What journal entries should Pace record on December 12 and January 16? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the appropriate entry on December 12. Note: Enter debits before credits. Date General Journal Debit Credit December 12, 2021 Record entry Clear entry View general journal Record the appropriate entry on January 16. Note: Enter debits before credits. Date General Journal Debit Credit January 16, 2022