The Shins, a minor league baseball team, prepare financial statements on a monthly basis. Their season begins in April, but in March the team engaged in the following transactions: (a) Shins Paid $210,000 to Kansas City Royals as advance rent for use of Kansas City Stadium for the six month period April 1 through September 30. (b) Shins Collected $450,000 cash from sales of season tickets for the team's 20 home games. This amount was credited to Unearned Ticket Revenue. The team played half of the home games in April 1. Journalize entries A and B 2. Prepare the adjusting entries required on April 30 for both of the transactions above. If applies