Fleetwood Street Publishing Pty Ltd offers membership to all new subscribers at a cost of $900 per 12 months subscription. It is a condition of the 12 months subscription that the full amount of $900 is paid by the new subscriber and receipted by Fleetwood Street Publishing Pty Ltd at the time of issuance of the subscription. (Disregard GST). The balance day is 31 December 2020 A subscriber Ms. Lisa Ono paid $900 on 1 January 2020. What account and amount would be reported in the Statement of Financial Performance (Income Statement) for Fleetwood Street Publishing Pty Ltd for the period ending 30 April 2020 if no prior adjustments have been made yet for this financial period? Revenue: Publishing subscription revenue $300 Revenue: Publishing subscription revenue $75 Current liabilities: Publishing subscription revenue $600 Revenue: Unearned publishing subscription revenue $600