Using the information given, prepare the journal entries that would be recorded in 2012 and 2013. (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.) Determining and Recording the Financial Statement Effects of Unearned Subscription Revenue [LO 10-2] Reader's Digest Association is a publisher of magazines, books, and music collections. The following note is from a recent annual report: Sales of our magazine subscriptions are deferred (as unearned revenue) and recognized as revenues proportionately over the subscription period. Assume that Reader's Digest (a) collected $420 million in 2012 for magazines that will be delivered later in 2012 and 2013, and (b) delivered S204 million worth of magazines on these subscriptions in 2012. Using the information given, indicate the accounts, amounts, and accounting equation effects (+ for increase, - for decrease) of transactions (a) and (b). (Enter all amounts as positive values. Enter your answers in whole dollars.)