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 $$630$ million in $2021$ for magazines that will be distributed later in $2021$ and $2022,($b$)$ provided $$309$ million of services on these subscriptions in $2021,$ and $($c$)$ provided $$321$ 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.$)$