Riesen Publishers is a publisher of magazines. Its accounting policy for subscriptions follows: Sales of our magazine subscriptions are deferred (as unearned revenue) and recognized as revenues proportionately over the subscription period. Assume that Riesen Publishers (a) collected $550 million in 2015 for magazines that will be delivered later in 2015 and 2016, and (b) delivered $269 million worth of magazines on these subscriptions in 2015. Using the information given indicate the accounts, amounts, and accounting equation effects of transactions (a) and (b). (Enter any decreases to account balances with a minus sign. Enter your answers in whole dollars.)