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Three programmers at Feenix Computer Storage, Inc., write an operating systems control manual for Hill-McGraw Publishing, lnc for which Feenix receives royalties equal to 12% of net sales. Royalties are payable annually on February 1 for sales the previous year. The editor indicated to Feenix on December 31, 2021, that book sales subject to royalties for the year just ended are expected to be $270,000 Accordingly, Feenix accrued royalty revenue of $32,400 at December 31 and received royalties of $32,870 on February 1, 2022_ What adjustments, if any, should be made to retained earnings or to the 2021 financial statements? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record adjustments to be made to retained earnings for 2021 financial statements. Note: Enter debits before credits. General Journal Debit Credl