1. On January 2, Safe Motorcycling Monthly received a check for $72 from a subscriber for a 12-month subscription. The January issue was mailed on January 15. Prepare the necessary entries for the month of January.

2. On November 15, Great Designs Company purchased an advertising campaign for the month of December l entries for the advertising campaign for November and December. Great Designs paid cash of $2,700 in advance. The advertising campaign ran in December and was compl on December 31.