mantle publication publishes a golf magazine for women.the magazine sells for 4.00 a copy on the newsstand.yearly subscriptions to the magazine cost 36 per hear. during December 2009 , expert publications sells 4,000 copies of the golf magazine at newsstands and receives payment for 5000 subscriptions for 2010.financial statements are prepared monthly. a.prepare the December 2009 journal entries to record the newsstand sales and subscription received b.prepare the necessary adjustment entry on January 31, 2010.the January 2010 issue has been mailed to subscribers