A company sales subscriptions to a journal in advance of publishing and mailing the journals. Total advance sales were 545,000. A total of four journals will be mailed to subscribers each year - one each quarter. How would the company record the receipt of cash for the advance sales? A. Debit Prepaid subscriptions 545,000; credit Sales $45,000 B. Debit Unearned revenue $45,000; credit Sales 545,000 C. Debit Sales 545,000; credit Unearned revenue 545,000 D. Debit Cash 545,000 credit Accounts payable 545,000 L. Debit Cash $45,000 credit Unearned revenue 545,000