Question 18 Sunland Company typically sells subscriptions on an annual basis and publishes 6 times a year. The magazine sells 86400 subscriptions in January at $11 each. What entry is made in January to record the sale of the subscriptions? Subscriptions Receivable Unearned Subscription Revenue 158400 158400 Subscriptions Receivable Subscription Revenue 950400 950400 950400 950400 Prepaid Subscriptions Cash Cash Unearned Subscription Revenue 950400 950400