Dr$.$ Erica Chan, MD owns EC Health Clinic. She prepares annual financial statements and has a December $31,2023$ year$-$end.

$($a$)$ On October $1,2023,$ Dr$.$ Chan prepaid $$18,400$ for four months of rent.

$($b$)$ On November $1,2023,$ Dr$.$ Chan prepaid $$192$ to renew the clinic$$s magazine subscriptions. The subscription is for one year.

$($c$)$ On December $1,2023,$ Dr$.$ Chan pays $$2,250$ for supplies. At the end of the year, $$1,500$ of supplies had not been used.

Required:

For the above transactions, record the initial journal entry and the adjusting entry required on December $31,2023.$

a$.$

$1$ Record prepaid rent.

$2$ Record rent expense.

Note : $0$ journal entry has been entered b$.$

$1$ Record a prepaid magazine subscription.

$2$ Record the expiration of the magazine subscriptions.

Note : $=$ journal entry has been entered c$.$

$1$ Record the purchase of supplies.

$2$ Record supplies used.

Note : $0$ journal entry has been entered