4 27 red ed out of tion If a company has advance subscription sales totaling $45,000 for the upcoming year, when four quarterly journals will mailed to customers, the receipt of cash would be journalized as: O a. Debit Unearned Revenue $45,000; credit Sales $45,000. O b. Debit Cash $45,000; credit Unearned Revenue $45,000. Oc. Debit Cash $45,000, credit Accounts Payable $45,000. O d. Debit Sales $45,000, credit Unearned Revenue $45,000