Taylor Marina has 500 available slips that rent for $700 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 29% discount (Taylor hopes this promotion will provide cash flow for major dock repairs.) On December 31, 2020, all 500 slips for the 2021 season were rented at full price. On December 31, 2021, 350 slips were reserved and paid for the 2022 boating season, and 70 slips were reserved and paid for the 2023 boating season (a) Prepare the appropriate journal entries for December 31, 2020, and December 31, 2021. (Credit account titles are automatically indented when the 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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit [ ] (To record unearned revenue related to 2022 season) related to 2023 season)