Help Save & Exit On April 1, Garcia Publishing Company received $26,280 from Otisco, Incorporated for 36-month subscriptions to several different magazines. The company credited Unearned Revenue for the amount received and the subscriptions started immediately. Assuming adjustments are only made at year-end, what is the adjusting entry that should be recorded by Garcia Publishing Company on December 31 of the first year? Multiple Choice debit Unearned Revenue $2,190, credit Subscription Revenue, $2.190 Des debit Uneamed Revenue, $8,760, credit Subscription Revenue. $8.760 debit Unearned Revenue, $26.280, credit Subscription Revenue $26,280 debit Unearned Revenue, $19.710, credit Subscription Revenue. $19.710 debit Unearned Revenue, $6.570; credit Subscription Revenue $6,570