Metlock, Inc. typically sells subscriptions on an annual basis, and publishes 6 times a year. The magazine sells 81000 subscriptions in January at $8 each. What entry is made in January to record the sale of the subscriptions? 108000 108000 O 648000 648000 Subscriptions Receivable Unearned Subscription Revenue Prepaid Subscriptions Cash Subscriptions Receivable Subscription Revenue Cash Unearned Subscription Revenue O 648000 648000 648000 648000