If a company has advance subscription sales totaling $45,000 for the upcoming year, when four quarterly Journals will mailed to customers, the receipt of cash would be Journalized as: Multiple Choice Debit Sales $45,000, credit Unearned Revenue $45,000. Debit Cash $45,000, credit Accounts Payable $45,000 Debit Uneamed Revenue $45.000, credit Sales $45.000 Debit Cash $45,000 credit Unearned Revenue $45.000 Debit Prepaid Subscriptions $45,000 credit Sales $45,000