Crane Foodie Company typically sells subscriptions on an annual basis, and publishes six times a year. The magazine sells 94000 subscriptions in January at $20 each. What entry is made in January to record the sale of the subscriptions?

Cash 1880000 1880000 O Unearned Subscription Revenue Subscriptions Receivable Unearned Subscription Revenue 300000 300000 1880000 Prepaid Subscriptions Cash 1880000 O 1880000 Subscriptions Receivable Subscription Revenue 1880000