A company received cash of \(\$ 24,000\) on October 1 , 1999 , as subscriptions for a one-year period from that date. A liability account was credited when the cash was received. The magazine is to be published by the company and delivered to subscribers each month. The company prepares adjusting entries at the end of each month because it prepares financial statements each month. The adjusting entry the company would make at the end of each of the next 12 months would be:

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a. Unearned Subscription Fees. Subscription Fee Revenue b. Unearned Subscription Fees. 2,000 Subscription Fee Revenue 6,000 6,000 2,000 18,000 2,000 2,000 c. Unearned Subscription Fees. . 18,000 Subscription Fee Revenue d. Subscription Fee Revenue. Unearned Subscription Fees