Pina Colada Company Ltd. publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $24 per year. During November 2022, Pina Colada sells 6,360 subscriptions for cash, beginning with the December issue. Pina Colada prepares financial statements quarterly and recognizes subscription revenue at the end of the quarter. The company uses the accounts Unearned Subscription Revenue and Subscription Revenue. The company has a December 31 year-end. Prepare the entry in November for the receipt of the subscriptions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Nov. 30 kond Modin Touth Larkspur Supply does not segregate sales and sales taxes at the time of sale. The register total for March 16 is $9,660. All sales are subject to a 5% sales tax. Compute sales taxes payable. Make the entry to record sales taxes payable and sales. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)