Required information Skip to question [The following information applies to the questions displayed below.] The Riesen Publishers (TRP) is a publisher of magazines. Its accounting policy for subscriptions follows: Revenues Revenues from our magazine subscription services are deferred initially and later recognized as revenue as subscription services are provided. Assume TRP (a) collected $440 million in 2021 for magazines that will be distributed later in 2021 and 2022, (b) provided $214 million of services on these subscriptions in 2021, and (c) provided $226 million of services on these subscriptions in 2022. Using the information given, prepare the journal entries that would be recorded for (a), (b), and (c). (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in whole dollars.)