QUESTION 22 SuMan Magazine Publishing Company sells magazine subscriptions on an annual basis covering 12 issues. Subscriptions totaling $36,000 were collected on June 1, 2012 and the total amount collected was recorded in a temporary account. The monthly magazines were delivered in June through December. The required adjusting entry at December 31, 2012 would include: a debit to Unearned Magazine Revenues. a credit to Magazine Revenues. a debit to Accounts Receivable. a debit to Magazine Revenues. none of the above. QUESTION 23 Refer to the above question. The amount of the adjusting entry required at December 31, 2012 would be $18,000. $15,000 $21,000. $24,000 none of the above