Brief Exercise 251 Oriole Publications publishes a golf magazine for women. The magazine sells for $5 a copy on the newsstand. Yearly subscriptions to the magazine cost $38 per year (12 issues). During December 2019, Oriole Publications sells 4,900 copies of the golf magazine at newsstands and receives payment for 8,400 subscriptions for 2020. Financial statements are prepared monthly. Prepare the December 2019 journal entries to record the newsstand sales and subscriptions received. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation 1. Cash Sales Revenue (To record sales) Cash Debit Credit Subscription Revenue (To record subscriptions received) SHOW LIST OF ACCOUNTS Prepare the necessary adjusting entry on January 31, 2020. The January 2020 issue has been mailed to subscribers. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Cash Subscription Revenue (To record subscriptions received) SHOW LIST OF ACCOUNTS Prepare the necessary adjusting entry on January 31, 2020. The January 2020 issue has been mailed to subscribers. C indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Show Work is REQUIRED for this question: Open Show Work Credit