Pharoah Company typically sells subscriptions on an annual basis, and publishes 8 times a year. The magazine sells 74400 subscriptions in January at $11 each. What entry is made in January to record the sale of the subscriptions? Subscriptions Receivable Unearned Subscription Revenue Cash Unearned Subscription Revenue Prepaid Subscriptions Cash 102300 102300 818400 818400 818400 818400 Subscriptions Receivable 818400