Christmas Giving Inc received $ 48,000 in advance on Sept 1, 2022 for 16 months of subscription revenue and promptly recorded the amount directly in the subscription revenue account. Which of the following partial entries is correct as an adjustment on December 31, 2022? Question options: a) Debit subscription revenue for 12,000. b) Credit unearned subscription revenue for 12,000. c) Credit unearned revenue for 36,000 d) Credit subscription revenue for 36,000