Required information E10-6 (Static) Determining and Recording the Financial Statement Effects of Deferred Revenue [LO 10-2] [The following information applies to the questions displayed below.) The Tennis Times (TTT) 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 TTT (a) collected $420 million in 2021 for magazines that will be distributed later in 2021 and 2022. (b) provided $204 million of services on these subscriptions in 2021, and (c) provided $216 million of services on these subscriptions in 2022 E10-6 (Static) Part 2 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.)