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For each of the following Independent situations, prepare Journal entries to record the Inltial transaction on December 31 and the adjustment required on January 31. (If no entry is required for a transactlon/event, select "No Journal Entry Required" In the first account field.) a. Magnificent Magazlines recelved $9,600 on December 31, 2018, for subscription services related to magazines that will be published b Walker Wlindow Washing pald $960 cash for suppliles on December 31, 2018. As of January 31, 2019, $160 of these supplies had C Indoor Raceway received $2,400 on December 31, 2018, from race participants for providing services for three races. One race is and distributed In January through December 2019 been used up. held In January 31, 2019, and the other two will be held In March 2019 View transaction list Journal entry worksheet Record the receipt of $9,600 on December 31, 2018, for subscription services related to magazines that wil be published and distributed from January through December 2019 Note: Enter debits bef ore credits. Date General Journal Debit Credit Dec. 31 Record entry Clear entry View general journal