On April $1,$ Otisco, Incorporated paid Garcia Publishing Company $$1,728$ for $36-$month subscriptions to several different magazines. Otisco debited the prepayment to a Prepaid Subscriptions account, and the subscriptions started immediately. What amount should appear in the Prepaid Subscription account for Otisco, Incorporated after adjustments on December $31$ of the first year assuming the company is using a calendar$-$year reporting period and no previous adjustment has been made?

Multiple Choice

$$1,728.$

$$432.$

$$0.$

$$576.$

$$1,296.$