On September 20, 2019 Conde Naste, a publishing company, received $60,000 in cash payments for subscriptions that it will mail out over the next 12 months: October 2019 through September 2020. What entry does Conde Naste record on September 20, 2019? DR Cash $60,000 CR Revenue $60,000 O DR Cash $5,000; CR Revenue $5,000 DR Cash $60,000; CR Unearned Revenue $60,000 DR Unearned Revenue $60,000; CR Cash $60,000