Teal Mountain Publications sold annual subscriptions to their magaxine for $51.240 in December 2024. The magazine is published monthly. The new subscribers received their first magazine in January 2025. (a1) What adjusting entry should be made in Januay if the subscriptions were originally recorded as a liability? (List all debit entries before credit entries. Credit occount titles are outomatically indented 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.)