$5.$A$1$ Media Company typically sells subscriptions on an annual basis and publishes six times a

year. The magazine sells $90,000$ subscriptions in January at $$10$ each. What entry is made

in January to record the sale of the subscriptions?

a$.$ Subscriptions Receivable

$\mathrm{.}900,000$

Subscription Revenue

$.$

$900,000$

b$.$ Cash

$\mathrm{.}900,000$

Unearned Subscription Revenue

c$.$ Subscriptions Receivable

$\mathrm{.}150,000$

Unearned Subscription Revenue

d$.$ Prepaid Subscriptions

$\mathrm{.}900,000$

Cash.