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 $460 million in 2021 for magazines that will be distributed later in 2021 and 2022, (b) provided $224 million of services on these subscriptions in 2021, and (c) provided $236 million of services on these subscriptions in 2022. 2. 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.) View transaction list Journal entry worksheet < 1 2 3 > Record the collection of $460,000,000 for magazine subscriptions to be delivered later in 2021 and 2022. View transaction list Journal entry worksheet < 1 2 3 Record the collection of $460,000,000 for magazine subscriptions to be delivered later in 2021 and 2022. Note: Enter debits before credits. Date General Journal Debit 2021 Record entry Clear entry Credit View general journal >