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 adjusting entry at December 31,2022 , to record subscription revenue in December 2022 (Credit account titles are automatically indented when omount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.)