Pharoah Magazine Ltd. is a small company run by two enterprising university students. They publish an issue of the magazine once a month from September through April. The magazine reports on various university activities and provides information such as how to get the best concert tickets, where to get the best pizza for the best price, where the good study spots are, and how to get library staff to help with research. The magazine is sold either on a prepaid subscription basis for $12 for all eight issues, or for $2 per issue. During September, 2,350 subscriptions were sold. Up to the end of December, a total of 15,275 single copies were sold. The company also pre-sells advertising space in the magazine to local businesses that focus on the student market. During July and August, the company signed up several businesses and collected $23,500 in advertising revenues. The advertisements are to be included in all eight issues of the magazine. The cost of printing and distributing the first four issues of the magazine was $49,350, of which $44,650 was paid by the end of December. Miscellaneous other expenses totalling $2,350 were incurred and paid in cash between September and December. (a) Journalize all the transactions to the end of December. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Do not record any adjusting entries at this time. List all debit entries before credit entries.) (To record payment of cost of printing and distributing.) (To record other miscellaneous expenses incurred.)