on april $1,$ Griffith Publishing Company received $$1,548$ from Santa Fe $,$ Incorporated for $36-$ month subscriptions to several different magaziines. The company credited Unearned Revenue for the amount received and the subscriptions started immediately. Assuming adjustments are only made at year $-$ end, what is the adjusting entry that should be recorded by Griffith Publishing Company on December $31$ of the second year.