histle Theatre Company sells annual subscriptions to its customers for plays to be performed for the upcoming season. There are 12 plays, and each play provides the same amount of revenue. The total collected from customers on January 3 was $38,160. The first play took place on January 25. Assume the company prepares monthly financial statements. Prepare the adjusting entry to recognize the amount of play revenue to be recognized for January. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number