LaCrema Company publishes a monthly decorating magazine, Remodelista. Subscriptions to the magazine cost $$25$ per year. During October $2020,$ LaCrema sells $18,000$ subscriptions beginning with the November issue. LaCrema prepares financial statements quarterly and recognizes subscription revenue earned at the end of the quarter. The company uses the accounts Unearned Subscriptions and Subscription Revenue

Instructions $($a$)$ Prepare the entry in October for the receipt of the cash. $($b$)$ Prepare the adjusting entry at December $31,2020,$ to record subscription revenue earned in December $2020.$