Exercise 10-4 Moreno Company publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $26 per year. During November 2017, Moreno sells 28,056 subscriptions beginning with the December issue. Moreno 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. Prepare the entry in November 30 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. 30 SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare the adjusting entry at December 31, 2017, to record sales revenue recognized in December 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Prepare the adjusting entry at March 31, 2018, to record sales revenue recognized in the first quarter of 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 31 SHOW LIST OF ACCOUNTS LINK TO TEXT