Prepare the adjusting entry required on December 31 by (1) Cynthia and (2) Mountain. (List all debit entries before credit entries. Credit account titles are automatically intended when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (1) Cynthia Ltd. Date Account Titles and Explanation Dec. 31 (2) Mountain Insurance Corp. Debit Credit Date Account Titles and Explanation Debit Credit Dec. 31