10. On October 31, 2022, a local newspaper signed a one-year agreement with an advertising agency where they will print retail advertisements in their daily newspaper and receive a monthly fee of $10,000 payable the first week of the following month. Assuming the advertisements will be posted in the daily newspaper at the start of November, what is the journal entry recorded by the newspaper at October month end? Debit accounts receivable $10,000, credit advertising revenue $10,000 Debit advertising revenue $10,000, credit accounts receivable $10,000 Debt account receivable $10,000, credit unearned revenue $10,000 Footnote transaction