Marin Publications sold annual subscriptions to their magazine for $35,280 in December 2024. The magazine is published monthly. The new subscribers recelved thelr first magazine in January 2025. (a1) What adjusting entry should be made in January if the subscriptions were originally recorded as a liability? (List all debit entries before credit entries, Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.)