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The following information relates to the Cullumber Magazine Company at the end of $2025.$ The accounting period is the

An insurance premium of $$9,600$ was paid on March $1,2025,$ and was charged to Prepaid Insurance. The premium $24-$month period beginning March $1,2025.$

On June $1,2025,$ cash of $$53,640$ was received from subscribers $($customers$)$ for a $36-$month subscription period b 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 $$7,000$ at the beginning of $2025.$ Supplies costing $$15,100$ were purchas $2025$ and debited to the asset account. Supplies of $$5,000$ were on hand at December $31,2025.$

Using the information given above, prepare the necessary adjusting entries at December $31,2025.($If no entry is required, selet Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered indent manually. List all debit entries before credit entries.$)$