On January 13, X Company sells a one year subscription of its monthly magazine for $120. The magazine is delivered to the customer at the end of every month. Assuming X prepares adjusting entries at the end of each month, the journal entry on March 31st will be: . 1.Unearned Revenue 10 Sales Revenue 10 2. Unearned Revenue 30 Sales Revenue 30 3. Cash 120 Sales Revenue 120 4. Subscription Expense 30 Subscription Revenue 30 O 1 O2 O 3 04