Oriole Marina has 300 available slips that rent for $700 per season. Payments must be made in by the start of the boating season, April 1, 2018. The boating season ends October 31, and the marina has a December 31 year-end. Slips for future seasons may be reserved paid for by December 31, 2018. Under a new policy, if payment for 2019 season slips is made by December 31, 2018, 6% discount is allowed. If payment for 2020 season is made by December 31, 2018, renters get a 17% discount this promotion hopefully will provide cash flow for major dock repairs). On December 31, 2017, all 300 slips for the 2018 season were rented at all price. On December 31, 2018, 198 slips were reserved and paid for the 2019 boating season, and 72 slips were reserved and paid for the 2020 boating season. (a) Prepare the appropriate journal entries for December 31, 2017, and December 31, 2018. (Hound answers to decimal places Indented when amount is entered. Do not indent manually. If no entry is required, select "No entry for the account s 5,275. Credit account titles are automatically and enter for the amounts.) Date Account Titles and Explanation Dec 31, 2017 Uneamed Rent Revenue Dec 31, 2018 1 luneared Rent Revenue Rent Revenue (To record 2018 revenue) Cash Uneamed Rent Revenue (to record 2019 revenue) Cash Uneamed Rent Revenue