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 $$12,000$ on December $31,2021,$ for subscription services related to magazines that will be published and distributed in January through December $2022.$

b$.$ Walker Window Washing paid $$1,200$ cash for supplies on December $31,2021.$ As of January $31,2022,$$$200$ of these supplies had been used up$.$

c$.$ Indoor Raceway received $$3,000$ on December $31,2021,$ from race participants for providing services for three races. One race is held January $31,2022,$ and the other two will be held in March $2022.$

$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[0,1,$December $31,$Cash,$12,000,],[,,$Service Revenue,,$12,000],[,,$Cash,,$],[0,2,$January $31,$Supplies,$1,200,],[,,$Cash,,$1,200],[,,$Cash,,$],[,,,,],[0,3,$December $31,$Cash,$3,000,],[,,$Sales Revenue,,$3\mathrm{.}000]]$