The Scarlet Pages, a semi-professional hockey team, prepare financial statements on a monthly basis. Their season begins in October, but in September the team engaged in the following transactions: (a) Paid $144,000 to Oklahoma City as advance rent for use of Oklahoma City Arena for the six-month period October 1 through March 31. Collected $432.000 cash from sales of season tickets for the team's 30 home games. This amount was credited to Unearned Ticket Revenue. During the month of October, the Scarlet Pages played five home games. (b) (c) Prepare the adjusting entries required at October 31 for the transactions above. (Credit account titles are automatically indented wher the amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit (b) & (c)