Question Question 2 10 points Mattson Company receives royalties on a patent it developed several years ago. Royalties are 5 of net sales, to be received 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, 2021, and Mattson accrued royalty revenue of 560,000 on December 31, 2021, as follows: Receivable royalty revenue 150.000 Royalty revenue 60,000 Mattsan received royalties of $65.000 on March 31, 2022 and $80,000 on September 30, 2022. in December 2022, the patent user indicated to Mattson that sales subject to royalties for the second half of 2022 should be 5800,000. Required: (1) Prepare any journal entries Mattson should record during 2022 related to the royalty revenue. (15 Marks) (2) What changes should be made to retained earnings relative to these royalties