Crane Company Ltd. publishes a monthly sports magazine, Fishing Preview, Subscriptions to the magazine cost $28 per year. During Novernber 2022, Crane sells 5, 400 sutbscriptions for cash, beginning with the December fiscue. Crane prepares frnancial statements quarterly and recognizes subscription fevenue at the end of the quarter. The company uses the accounts Unearned Subscription Revenue and Subscription Revenue. The compary has a December 31 vear-end. Prepare the adjusting entry at March 31, 2023, to record subscription revenue in the first quarter of. 2023. (Credit account titles are automatically Indented when amount is entered. Do not indent manually.)