Melissa Greenspan Publications publishes a food and travel magazine. The magazine sells for $3 a copy on the newsstand. Yearly subscriptions to the magazine cost $12 per year (12 issues). During December 2020, Melissa Greenspan Publications sells 12,480 copies of the food and travel magazine at newsstands and receives payment for 20,800 subscriptions for 2021. Financial statements are prepared monthly. (a) Prepare the December 2020 journal entries to record the newsstand sales and subscriptions received. (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 O for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Subscription Revenue Debit Credit Cash (To record the newsstand sales)