Requirement $2.$ Record the adjusting entry that Viral Game makes to record the earning of $$7,500$ of subscription revenue that was collected in advance. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[,,,],[,,,],[,,,],[,,,],[,,,]]$