Sage Hill publishes a monthly sports magazine, Hockey Hits. Subscriptions to the magazine cost $15 per year. During November 2021, Sage Hill sells 12,300 subscriptions beginning with the December issue. Sage Hill prepares financial statements quarterly and recognizes revenue for magazines sold at the end of the quarter. The company uses the accounts Unearned Revenue and Revenue. Prepare the entry in November for the receipt of the subscriptions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Nov. 2021 (Received cash in advance from customer.) eTextbook and Media Debit Credit Prepare the adjusting entry at December 31, 2021, to record revenue to be recognized in December 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Dec. 31, 2021 Account Titles and Explanation Debit Credit (To record revenue.) eTextbook and Media Prepare the adjusting entry at March 31, 2022, to record revenue to be recognized in the first quarter of 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Mar. 31, 2022 (To record revenue.) Debit Credit