he following information relates to the Cullumber Magazine Company at the end of $2025.$ The accounting period is the calendar $y$

An insurance premium of $$6,900$ was paid on March $1,2025,$ and was charged to Prepaid Insurance. The premium covers a $24-$month period beginning March $1,2025.$

On June $1,2025,$ cash of $$45,720$ was received from subscribers $($customers$)$ for a $36-$month subscription period beginning on that date. The receipt was recorded by a debit to Cash and a credit to Unearned Subscription Revenue.

The Supplies account showed a balance of $$7,500$ at the beginning of $2025.$ Supplies costing $$17,500$ were purchased during $2025$ and debited to the asset account. Supplies of $$1,600$ were on hand at December $31,2025.$

Using the information given above, prepare the necessary adjusting entries at December $31,2025.($If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit