Sandhill Marina has 300 available slips that rent for $1,000 per season. Payments must be made in full by the start of the boating season. April 1, 2021. The boating season ends October 31, and the marina has a December 31 year-end. Slips for future seasons may be reserved if paid for by December 31, 2021. Under a new policy, if payment for 2022 season slips is made by December 31,2021 , a 6% discount is allowed. If payment for 2023 season slips is made by December 31, 2021, renters get a 19\% discount (this promotion hopefully will provide cash flow for major dock repairs). On December 31, 2020, all 300 slips for the 2021 season were rented at lull price. On December 31, 2021, 178 slips were reserved and paid for the 2022 boating season. and 72 slips were reserved and paid for the 2023 boating season. (a) Prepare the appropriate journal entries for December 31, 2020, and December 31, 2021. (Round answers to 0 decimal places, eg. 5,275. Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts) Unemarmod Rent Re-enue Whe arned Rent Pevernue Rent Revonue (To record. 2021 revenue.) Une wnd Pent Pdererue (To record 2022 revencie.) hinit limentris