Metlock Publications, sold annual subscriptions to their magazine for $46,200 in December, 2021. The magazine is published monthly The new subscribers received their first magazine in January, 2022 (a) What adjusting entry should be made in January if the subscriptions were originally recorded as a liability? (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 for the amounts.) Debit Credit Date Account Titles and Explanation Jan 31