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 $16,700 cash for dance lessons running from September 1,2023 to December 31,2023 b. On October 1, Splish Splash Art collects $7,800 cash in advance from the Music Box Inc. ($3,900 per month) to rent its performanc stage for the full month of December 2023 and January 2024 c. On October 1, 2023, Splish Splash Art collects $12,200 cash for four months of music lessons for a local private school. The lessor run from October 1,2023 to January 31, 2024 Required: For the above transactions, record the initial journal entry and the adiusting entry recuired