Flores Compary publishes a monthly sports magazine, Hunting Preview. Subscriptions to the magazine cost $$25$ per year. During October $2020,$ Flores sells $30,000$ subscriptions beginning with the November issue. Flores prepares financial statements quarterly and recognizes subsciption revenue eamed at the end of the quarte: The companty uses the accounts thearmed subscription Revenue and Subscription Revenue.

Prepare the entry in October for the receipt of the subscriptions. $($Credit occount bitles ore autonoticolly indented when the omount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account tiles and enter O for the amounts.$)$

$\backslash$table$[[$Date Account Titles and Explanation $.],[$Oct$.31$ Debit Credit$],[$Unearned Subscription Revenue$]]$

eTextbook and Media

List of Accounts

Prepare the adjusting entry at December $31,2020,$ to record subscription revenue earned in December $2020.($Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the occount titles and enter $0$ for the amounts.$)$

$\backslash$table$[[$Date Account Titles and Explanation,Debit$],[$Dec$.31,],[$eTextbook and Media,$]]$

List of Accounts

Prepare the adjusting entry at March $31,2021,$ to record subscription revenue earned in the first quarter of $2021.($Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts$)$

Date Account Titles and Explanation

Debit

Credit

Mar. $31$