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 de chan prepaid 8200 for four months of rent

B. On November 1, 2023 dr chan prepaid 156 to renew the clinic magazine subscription. The subscription is for 1 year

C. On December 1, 2023 dr chan pays 2025 for supplies at the end of the year 1350 of supplies had not been used

Required

For the above transactions, records the initial journal entry and the adjusting entry required on December 31,2023