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 $8.400 on December 31, 2018, for subscription services related to magazines that will be published and distributed in January through December 2019 b. Walker Window Washing paid $840 cash for supplies on December 31, 2018. As of January 31, 2019, $140 of these supplies had been used up. c. Indoor Raceway received $2,100 on December 31, 2018, from race participants for providing services for three reces. One race Is held in January 31, 2019, and the other two will be held in March 2019 View transaction list Journal entry worksheet Journal entry worksheet 2 3 4 5 6 Record the receipt of $8,400 on December 31, 2018, for subscription services related to magazines that will be published and distributed from January through December 2019. Note: Enter debits before credits. 1 General Journal Debit Credit Date Dec. 31 ournal entry worksheet 2 3 4 5 6 Record the January 31, 2019 adjusting entry for the December 31, 2018 receipt of $8,400 for magazine subscriptions to be published January through December 2019 Note: Enter debits before credits. General Journal Debit Credit Date Jan. 31