On April 1, Leaf, Inc. received $36,000 for a 12 month subscription for its Blowing it Seahawks Style magazine. The magazine is issued monthly in the middle of the month. Pete recorded this sale in the Subscription revenue account. The year-end (December 31) adjusting entry would be: credit subscription revenue $27,000; debit unearned revenue $27,000 debit subscription revenue $27,000; credit unearned revenue $27,000 debit subscription revenue $9,000; credit unearned revenue $9,000 credit subscription revenue $9,000; debit unearned revenue $9,000