On October 1, Year 1, Sparky Co. Magazine sold one-year subscriptions in advance, collecting a total amount of $12,000 upfront. What is the required adjusting journal entry at the end of the month? Dr Subscription Revenue $12.000. Cr Uneamed Subscription Revenue $12.000 Dr Subscription Revenue $1.000: Cr Uneamed Subscription Revenue $1,000 Dr Unearned Subscription Revenue $12,000, Cr Subscription Revenue $12.000 Dr Uneamed Subscription Revenue $1,000: Cr Subscription Revenue $1,000