Journalize unearned revenue transactions. E10.4 (LO 1), AP Season tickets for the Dingos are priced at $320 and include 16 home games. An equal amount of revenue is recognized after each game is played. When the season began, the amount credited to Unearned Ticket Revenue was $1,728,000. By the end of October, $1,188,000 of the Unearned Ticket Revenue had been recognized as revenue. Instructions a. How many season tickets did the Dingos sell? b. How many home games had the Dingos played by the end of October? c. Prepare the entry for the initial recording of the Unearned Ticket Revenue. d. Prepare the entry to recognize the revenue after the first home game had been played. Journalize unearned subscription revenue. E10.5 (LO 1), AP Cassini Company Ltd. publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $28 per year. During November 2022, Cassini sells 6,300 subscriptions for cash, beginning with the December issue. Cassini 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. The company has a December 31 year-end. Instructions a. Prepare the entry in November for the receipt of the subscriptions. b. Prepare the adjusting entry at December 31, 2022, to record subscription revenue in December 2022. c. Prepare the adjusting entry at March 31, 2023, to record subscription revenue in the first quarter of 2023