Ms. Decker started a fashion magazine company in which customers were required to pay her $120 in advance for a year's subscription in which the customer receives one magazine each month. In December 2019 she received 10,000 subscription orders and in January 2020 she published her first magazine. Please prepare the journal entry for the receipt of the subscriptions in December.

Select one:

a. Debit: Cash 100,000 Credit: Unearned Subscription Revenue 100,000

b. Debit: Cash 1,200,000 Credit: Subscription Revenue 1,200,000

c. Debit: Cash 1,200,000 Credit: Unearned Subscription Revenue 1,200,000

d. Debit: Unearned Subscription Revenue 1,200,000 Credit: Subscription Revenue 1,200,000