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Teal Magazine sold 12,600 annual subscriptions on August 1,2025, for $22 each. Prepare Teal's August 1, 2025, journal entry and the December 31,2025, annual adjusting entry, assuming the magazines are published and delivered monthly. of no entry is recuired, select "No Entry' for the account titles and enter O for the amounts. Credit account titles are dutomatically indented when amount is entered. Do nof indent mannally. Recoird joumal entries in the order presented in the problem. List all debit entries before credit entries)