Pina Colada Company publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $24 per year. During November 2020, Pina Colada sells 21,720 subscriptions 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. 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.) Date Account Titles and Explanation Nov. 30 e Textbook and Media List of Accounts Prepare the adjusting entry at December 31, 2020, to record sales revenue recognized in December 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31 eTextbook and Media List of Accounts Prepare the adjusting entry at March 31, 2021, to record sales revenue recognized in the first quarter of 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 31