Cullumber Media Company typically sells subscriptions on an annual basis and publishes $6$ times a year. The magazine sells $75600$ subscriptions in January at $$11$ each. What entry is made in January to record the sale of the subscriptions?

Subscriptions Receivable

Subscription Revenue

Cash

$831600$

Unearned Subscription Revenue

Subscriptions Receivable

$138600$

Unearned Subscription Revenue

Prepaid Subscriptions

$831600$

Cash