Pina Magazine sold 8,400 annual subscriptions on August 1, 2025, for $15 each. Prepare Pina's August 1, 2025, journal entry and the December 31, 2025, annual adjusting entry, assuming the magazines are published and delivered monthly. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Date 8/1/25 12/31/25 Account Titles and Explanation Debit Credit