During December $2020,$ Apartment Publishing sold $2,44812-$month annual magazine subscriptions at a rate of $$25$ each. The first issues were mailed in February $2021.$ Prepare the entries on Apartment's books to record the sale of the subscriptions and the mailing of the first issues. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credi