Crane Company Ltd, publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $28 per year, During November 2022. Crane sells 5,400 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. (a) Prepare the entry in November for the receipt of the subscriptions. (Credit account titles are automatically indented when amount is entered. Do not indent manually)