Ramsey Company typically sells subscriptions on an annual basis, and publishes six times a year. The magazine sells 80,000 subscriptions in January at $10 each. What entry is made in January to record the sale of the subscriptions?

A. Subscriptions Receivable 800,000 Subscription Revenue 800,000 B. Prepaid Subscriptions 600,000 Cash 600,000 C. Subscriptions Receivable 100,000 Unearned Subscription Revenue 100,000 D. Cash 800,000 Unearned Subscription Revenue 800,000