Pina Corporation provides its officers with bonuses based on net income. For 2020, the bonuses total $335,400 and are paid on February 15, 2021. Prepare Pina's December 31. 2020, adjusting entry and the February 15, 2021, entry. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit