Not sure if I calculated the first step right

Shamrock publishes a monthly music magazine, Discover. Subscriptions to the magazine cost $15 per year. During November 2021, Shamrock sells 12,600 subscriptions beginning with the December issue. Shamrock prepares financial statements quarterly and recognizes subscription revenue on magazines sold at the end of the quarter. The company uses the accounts Unearned Revenue and Revenue. Prepare the entry to record 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 O for the amounts.) Account Titles and Explanation Debit Credit Cash 189000 189000 Unearned Revenue (Obtain cash in advance of performing services.) List of Accounts Question Part Score --/2 Prepare the entry to record the adjusting entry at December 31, 2021, to record the 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 O for the amounts.) Account Titles and Explanation Debit Credit