Dr. Erica Chan, MD owns EC Health Cinic. She prepares annual financlal statements and has a December 31,2023 year-end. 0. On October 1, 2023, Dr. Chan prepald $9,900 for four months of rent. b. On November 1, 2023, Dr. Chan prepaid $312 to renew the cilnic's magazine subscriptions. The subscription is for one year. c. On December 1, 2023. Dr. Chan pays $3.075 for supplies. At the end of the year, $2,050 of supplies had not been used. Required: For the above transactions, record the Inttal joumal entry and the adjusting entry required on December 31,2023. a. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record a prepaid magazine subscription. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits