Whispering Winds Magazine sold 35,000 annual subscriptions on August 1, 2023, for $12 each. Prepare Whispering Winds's August 1, 2023 journal entry and the December 31, 2023 annual adjusting entry, assuming the magazines are published and delivered monthly. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Cash unea eTextbook and Media