Exercise 10-10 Sandhill Co. Ltd. publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $28 per year. During November 2022, Sandhill sells 8,100 subscriptions for cash, beginning with the December issue. Sandhill 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. 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.) Date Account Titles and Explanation Debit Credit Nov. Cash 226,800 Unearned Subscription Revenue 226,800 LINK TO TEXT Prepare the adjusting entry at December 31, 2022, to record subscription revenue in December 2022. (Credit account titles are automatically indented when amount is entered. Do not Indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 LINK TO TY Prepare the adjusting entry at March 31, 2023, to record subscription revenue in the first quarter of 2023. (Credit account tities are automatically indented when amount is entered. Do not Indeot manually.), Date Account Titles and Explanation Debit Credit Mar. 31 LINK TO TEXT