please answer this question

Splish Splash Art is a centre that offers children's music and dance lessons. Splish Splash prepares annual financial statements and has a December 31, 2023, year-end. a. On September 1. Splish Spash Art collects $20,300 cash for dance lessons running from September 1, 2023 to December 31,2023. b. On October 1. Splish Splash Art collects $6,600 cash in advance from the Music Box inc. (\$3,300 per month) to rent its performance stage for the full month of December 2023 and January 2024. c. On Octobet 1. 2023. Splish Splash Art collects $10,400 cash for four months of music lessons for a local private school. The lessons run from October 1, 2023 to January 31, 2024. Required: For the above transactions, record the initiai journal entry and the adjusting entry required on December 31,2023