Marin publishes a monthly sports magazine, Hockey Hits. Subscriptions to the magazine cost $18 per year. During November 2021. Marin sells 15,300 subscriptions beginning with the December issue. Marin prepares financial statements quarterly and recognizes revenue for magazines sold at the end of the quarter. The company uses the accounts Unearned Revenue and Revenue. Prepare the entry in November for the receipt of the subscriptions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Credit Nov. 2021 Debit (Received cash in advance from customer.) Prepare the adjusting entry at December 31, 2021, to record revenue to be recognized in December 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Date Dec. 31, 2021 To record revenue.) Prepare the adjusting entry at March 31, 2022, to record revenue to be recognized in the first quarter of 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually . If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Mar. 31, 2022 A (To record revenue.)