Hair and Nail Salon Pty Ltd sells six$-$month subscriptions for its monthly magazine

with revenue earned evenly across the months. Subscriptions sell for R$800$ per

subscription. On $1$ January, they receive a total cash amount for $10$ subscriptions. To

record this transaction, bank was debited with the total cash earned and unearned

subscription revenue $($income received in advance$)$ was credited for the same

amount. As of $31$ January, what adjusting entry is necessary to close off the January

books?