Teenage Fanclub Printings sold annual subscriptions to their magazine for $30,000 in December, 2021. The magazine is publishied monthly. The new subscribers received their first magazine in January, 2022. What adjusting entry should be made in January if the subscriptions were originally recorded as a liability? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit What amount will b