Reаders Cоrp. sоld $300,000 оf “Reаder’s Digest" subscriptions on August 1, 2025, аnd recorded the full amount as “Unearned Revenue.” The subscriptions are for 12 monthly issues. At December 31, 2025, Readers Corp. had mailed 5 issues of the magazine. What will the adjusting entry need to include with regard to this information?