Wendell Dougherty is a well-recognized brand in the entertainment industry with products ranging from broadcast media to parks and resorts. The following note is from a recent annual report: Revenue Recognition For non-expiring, multi-day tickets to our theme parks, we recognize revenue over a three-year period based on estimated usage patterns which are derived from historical usage patterns. Assume that in the current year, Wendell Dougherty collected $90.2 million in multi-day tickets that will be used in the future. Also in the current year, Wendell Dougherty estimates that $2.82 million worth of multi-day tickets that have been sold in the past will not be used (e.g., they have been lost by customers). Provide the journal entries required to recognize (a) the receipt of the $90.2 million in cash and (b) the $2.82 million that Wendell Dougherty estimates will not be used. Record the receipt of the $90.20 million in cash