S3-9 (similar to) Downtown Magazine collects cash from subscribers in advance and then mails the magazines to subscibers over a one-year period Read the requirements Requirement 1. Record the journal entry to record the original receipt of $140,000 cash. (Record debits first,then credits. Select the Date Accounts and Explanation Debit Credit Cash 140,000 140,000 Unearned Subscription Revenue Cash Subscription Expense Subscription Payable Subscription Revenue Unearned Subscription Revenue then click Check