On April 1, Garcia Publishing Company received $19,080 from Otisco, Inc. for 36-month subscriptions to several different magazines. The company credited Unearned Fees for the amount received and the subscriptions started immediately. Assuming adjustments are only made at year-end, what is the adjusting entry that should be recorded by Garcia Publishing Company on December 31 of the first year? Multiple Choice O debit Unearned Fees. $19,080; credit Fees Earned, $19,080. debit Unearned Fees, $4,770; credit Fees Eamed, $4,770. debit Unearned Fees, $1.590; credit Fees Earned, $1.590. O debit Unearned Fees, $14,310: credit Fees Earned, $14,310. debit Unearned Fees, $6,360, credit Fees Earned. $6,350