Using the information given, prepare the journal entries that would be recorded in 2015 and 2016. (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.)

E10-6 Determining and Recording the Financial Statement Effects of Unearned Subscription Revenue [LO 10-2] The following information applies to the questions displayed below] Riesen Publishers is a publisher of magazines. Its accounting policy for subscriptions follows: Revenues Sales of our magazine subscriptions are deferred (as unearned revenue) and recognized as revenues proportionately over the subscription period. Assume that Riesen Publishers (a) collected $630 million in 2015 for magazines that will be delivered later in 2015 and 2016, and (b) delivered $309 million worth of magazines on these subscriptions in 2015