I have only 15 minutes quickly please

On January 1, Al Dana Company paid $25,600 to Capital, Inc for 24-month management service Assuming adjustments are only made at year-end, what is the adjusting entry that should be recorded by Al Dana Company on December 31 for the first year? O debit Management service expense, $12,800 credit Prepaid expense, $12,800 M O debit Unearned fees, $25,600 credit Fees eamed $25,600 debit Prepaid expense, $25,600, credit Cash, $25,600 debit Management service expense, S12 800 credit Account payable $12,800