Problem 3 The Rink offers annual $350 memberships that entitle members to unlimited use of ice- skating facilities and locker rooms. Each new membership also entitles the member to receive ten "30% off a $5 meal" coupons that are redeemable at the Rink's snack bar. The Rink estimates that approximately 80% of the coupons will be redeemed. The membership runs from May 1, 2021 to February 28, 2022 (10 months). 100 memberships were sold for the May 1 season in 2021. In addition, 40 had redeemed their coupons by Dec. 31, 2021 (no revenue from the coupons was recognized when they were redeemed during the year). Prepare the entries for sales of the tickets prior to May 1, and the adjusting entry at the end of 2021. Acct(s) and Amount Debit Acct(s) and Amount Credit Work (need to show)-6 points assigned to this part!!! If you show nothing, you will lose 6 points. I