2. On September 1, 200X, Fortune Magazine sold 600 one-year subscriptions for a total of $48,600., which was credited to subscriptions revenue. (a) Prepare the 9/1 journal entry & post to ledger below-label each entry by letter. (b) Prepare adjusting entry at December 31, 200x. post to ledger below-label each entry by letter (c) Prepare any necessary reversing entry on Jan 1& post to ledger -label each entry by letter or write no entry. Description/Account Debit Credit Subscriptions revenue Unearned Subscriptions revenue Cash