with explanation please

4. On July 1, 2019, Bettinghaus paid for a two-year subscription to a monthly industry publication and recorded the $3,600 subscription to the asset account titled Prepaid Subscriptions. In other words, the original entry was a debit to Prepaid Subscriptions for $3,600 and a credit to cash for $3,600. Bettinghaus has not yet made any subsequent adjustments to Prepaid Subscriptions in 2019. Debit Credit