The following note is from a recent annual report for Trailblazers, Inc.: 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. 2. Assume that in the current year, Trailblazers collected $90.2 million in multiday tickets that will be used in the future. Also in the current year, Trailblazers estimates that $3.80 million worth of multiday 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 $3.80 million that Trailblazers estimates will not be used. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollar not in millions (i. e., 1,000,000 not 1.0).)