Our Life magazine collects cash from subscribers in advance and then mails the magazines to subscribers over a 1-year period. Give the adjusting entry that the company makes to record the earning of $45,000 of subscription revenue. Include an explanation for the entry. Record the entry, assuming that the unearned revenue account was initially used. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Joumal Entry Accounts and Explanations Date Debit Credit Millineilm hina milin time Hrons Hullus BULUTE STANI en e umu lil- Glucose