Crane Company Ltd. publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $20 per year. During November 2022, Crane sells 8,940 subscriptions for cash, beginning with the December issue. Crane prepares financial statements quarterly and recognizes subscription revenue at the end of the quarter. The company uses the accounts Unearned Subscription Revenue and Subscription Revenue. The company has a December 31 year-end. Prepare a tabular summary to record the following events. (a) Receipt of the subscriptions in November (b) Adjustment at December 31, 2022, to record subscription revenue in December 2022. Include margin explanations for the changes in revenues and expenses. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign for parentheses) in front of the amount entered for the particular Asset, Liability or Equity Item that was reduced.) Assets Liabilities Pd. in Cap. Unearned Subscrip Cash Common Stock Revenue Revenue Nov. $ $ Dec. 31 Stockholders' Equity Retained Earnings Revenue Expense Dividend $ Subscription revenue Interest expense Bank charges expense Miscellaneous expense