On August 1, 2009, a magazine publisher receives $24 cash for a year s subscription ending July 31, 2010. This transaction was originally recorded with a credit to Subscription Revenue. The adjusting entry on December 31, 2009, would be:

Debit to Unearned Revenue, credit to Subscription Revenue for $14.

Debit to Subscription Revenue, credit to Unearned Revenue for $14.

Debit to Subscription Revenue, credit to Unearned Revenue for $10.

Debit to Unearned Revenue, credit to Subscription Revenue for $10.