On January 1, Al Dana Company paid $25,600 to Capital, Inc. for 24-month management service. Assuming adjustments are only made at year-end, what is the adjusting entry that should be recorded by Al Dana Company on December 31 for the first year? debit Management service expense, $12,800; credit Prepaid expense, $12,800 debit Unearned fees, $25, 600; credit Fees earned, $25,600 Odebit Prepaid expense. $25,600; credit Cash, $25,600 O debit Management service expense, $12,800; credit Account payable, $12,800