Three programmers at Feenix Computer Storage, Inc., write an operating systems control manual for Hill-McGraw Publishing, Inc., 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 $220,000. Accordingly, Feenix accrued royalty revenue of $26,400 at December 31 and received royalties of $26,820 on February 1, 2022. What adjustments, if any, should be made to retained earnings or to the 2021 financial statements?

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Three programmers at Feenix Computer Storage, Inc., write an operating systems control manual for Hill-McGraw Publishing, Inc., 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 $220,000. Accordingly, Feenix accrued royalty revenue of $26,400 at December 31 and received royalties of $26,820 on February 1, 2022.
 
What adjustments, if any, should be made to retained earnings or to the 2021 financial statements?

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