12 Mohling Company typically sells subscriptions on an annual basis, and publishes eight times a year. The magazine sells 45,000 subscriptions in January at $10 each. What entry is made in January to record the sale of the subscriptions? a. Subscriptions Receivable 450,000 b. Cash . _ . c. Subscriptions Receivabl... 56,250 d. Prepaid Subscriptions... Subscription Revenue.. Unearned Subscription Revenue. Unearned Subscription Revenue . Cash. 450,000 450,000 56,250 450,000 450,000 450,000