Prepare the adjusting journal entry necessary to adjust Unearned Revenue at December 31st if 60% of the amount shown in the Partial Unadjusted Trail Balance has now been earned

Marathon Magazine, Inc. Partial Unadjusted Trial Balance December 31
Accounts	Debit	Credit
Supplies on Hand	$2640
Prepaid Rent	$2928
Salaries Payable		$0
Unearned Subscription Fees		$12500
Subscriptions Revenue		$397000
Salaries Expense		$60500
Supplies Expense		$800
Rent Expense	$7420