The following information relates to the Crane Magazine Company at the end of 2025. The accounting period is the calendar year. An insurance premium of $9,300 was paid on March 1,2025, and was charged to Prepaid Insurance. The premium covers a 24-month period beginning March 1, 2025. On June 1,2025 , cash of $53,280 was received from subscribers (customers) for a 36 -month subscription period beginning on that date. The receipt was recorded by a debit to Cash and a credit to Unearned Subscription Revenue. The Supplies account showed a balance of $7,400 at the beginning of 2025 . Supplies costing $14,700 were purchased $ uring 2025 and debited to the asset account. Supplies of $3,300 were on hand at

The following information relates to the Crane Magazine Company at the end of 2025 . The accounting period is the calendar year. 1. An insurance premium of $9,300 was paid on March 1,2025 , and was charged to Prepaid Insurance. The premium covers a 24-month period beginning March 1, 2025. 2. On June 1,2025 , cash of $53,280 was received from subscribers (customers) for a 36 -month subscription period beginning on that date. The receipt was recorded by a debit to Cash and a credit to Unearned Subscription Revenue. 3. The Supplies account showed a balance of $7,400 at the beginning of 2025 . Supplies costing $14,700 were purchased during 2025 and debited to the asset account. Supplies of $3,300 were on hand at December 31, 2025. Jsing the information given above, prepare the necessary adjusting entries at December 31, 2025. (If no entry is required, select "No intry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not ndent manually. List all debit entries before credit entries.)