Adjusting Entry for Unearned Revenue ???. Stardust publishes a monthly magazine featuring local restaurant reviews and upcoming social, cultural, and sporting events. Subscribers pay for subscriptions either one year or two years in advance. Cash received from subscribers is credited to an account called Magazine Subscriptions Received in Advance. On December 31, 2014, the end of the company's fiscal year, the balance of this account is $750,000. Expiration of subscriptions revenue is as follows. LO3 During 2014 During 2015 During 2016 150,000 375,000 225,000 Prepare the adjusting entry for December 31, 2014