For each of the following independent situations, prepare journal entries to record the initial transaction on December 31 and the adjustment required on January 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

a.	Magnificent Magazines received $9,000 on December 31, 2015, for subscription services related to magazines that will be published and distributed in January through December 2016.
b.	Walker Window Washing paid $900 cash for supplies on December 31, 2015. As of January 31, 2016, $150 of these supplies had been used up.
c.	Indoor Raceway received $2,250 on December 31, 2015, from race participants for providing services for three races. One race is held in January 31, 2016, and the other two will be held in March 2016.

2 4 6 Record the receipt of $9,000 on December 31, 2015, for subscription services related to magazines that will be published and distributed from January through December 2016. Note: Enter debits before credits. Date General Journal Debit Credit Dec. 31