Azure Company receives $50,000 in cash for subscriptions paid in advance. The company follows the revenue recognition principle for recording revenue. Which of the following journal entries records this complete transaction? O a. A debit to Subscriptions Income of $50,000 and a credit to Unearned Subscriptions of $50,000 Ob. A debit to Cash of $50,000 and a credit to Unearned Subscriptions of $50,000 c. A debit to Cash of $50,000 and a credit to Subscriptions Income of $50,000 O d. A debit to Unearned Subscriptions of $50,000 and a credit to Subscriptions Income of $50,000