The Coronado Theater is nearing the end of the year and is preparing for a meeting with its bankers to discuss the renewal of a loan. The accounts listed below appeared in the December 31, 2025, trial balance. Additional information is available as follows. 1. The equipment has an estimated useful life of 16 years and a salvage value of $46,400 at the end of that time. Coronado uses the straight-line method for depreciation. 2. The note payable is a one-year note given to the bank January 31 and bearing interest at 10%. Interest is calculated on a monthly basis. 2. The note payable is a one-year note given to the bank January 31 and bearing interest at 10%. Interest is calculated on a monthly basis. 3. Late in December 2025 , the theater sold 320 coupon ticket books at $50 each. 150 of these ticket books have been used by year-end. The cash received was recorded as Unearned Service Revenue. 4. Advertising paid in advance was $6,270 and was debited to Prepaid Advertising. The company has used $2,520 of the advertising as of December 31, 2025. 5. Salaries and wages accrued but unpaid at December 31,2025 , were $3,510. (a) Prepare any adjusting journal entries necessary for the year ended December 31, 2025. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)