In its first year of operation, Martin Publishing Co. received $3,275,000 in advance from advertising contracts and $9,195,000 in advance from magazine subscriptions, crediting the two amounts to Unearned Advertising Revenue and Circulation Revenue, respectively. At the end of the year, the unearned advertising revenue amounts to $396,000, and the circulation revenue amounts to $3,150,000. Journalize the adjusting entries that should be made at the end of the year.