Evans Ltd. publishes a monthly newsletter for retail marketing managers and requires its subscribers to pay $75 in advance for a one-year subscription. During the month of September 2013, Evans Ltd. sold 200 one-year subscriptions and received payments in advance from all new subscribers. Only 120 of the new subscribers paid their fees in time to receive the September newsletter; the other subscriptions began with the October newsletter. A. Use the horizontal model (or write the journal entries) to record the effects of the following items: 1. Subscription fees received in advance during September 2013. 2. Subscription revenue earned during September 2013. B Calculate the amount of subscription revenue earned by Evans Ltd. during the year ended December 31, 2013, for these 200 subscriptions