26 of 33 -14 E Oriole Company Ltd.publishes a monthly sports magazine, Fishing Preview Subscriptions to the magadine cost $30 per year During November 2022, Oriole sells 5,720 subscriptions for cash, beginning with the December issue Oriole prepares franca sets quarterly and recognizes subscription revenue at the end of the quarter. The company uses the accounts Uneamed Subscription Revenue and Subscription Revenue. The company has a December 31 year-end. Prepare a tabular summary to record the following events. (a) Receipt of the subscriptions in November (b) Adjustment at December 31, 2022, to record subscription revenue in December 2022 Include margin explanations for the changes in revenues and expenses. If a transaction causes a decrease in As, Libile Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particiar Aaset, Liblity or gay was reduced) Assets Liabilities Pd in Cap Unearned Subscrip Cash Common Stock Revenue Nov. $ Dec. 31