The Monks, a minor league baseball team, prepare financial statements on a monthly basis. Their season begins in April, but in March the team engaged in the following transactions:

$($a$)$ Paid $$297,600$ to San Diego as advance rent for use of San Diego Stadium for the six month period April $1$ through September $30.$

$($b$)$ Collected $$595,200$ cash from sales of season tickets for the team's $20$ home games. This amount was credited to Unearned Ticket Revenue.

During the month of April, the Monks played five home games and four road games.

Prepare the adjusting entries required at April $30$ for the transactions above. $($List all debit entries before credit entries. 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.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

Prepaid Rent

$($b$)$