SheffieldCompany Ltd. publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $28 per year. During November 2022, Sheffieldsells 6,480 subscriptions for cash, beginning with the December issue. Sheffieldprepares financial statements quarterly and recognizes subscription revenue at the end of the quarter. The company uses the accounts Unearned Subscription Revenue and Subscription Revenue. The company has a December 31 year-end.

(a)

Prepare the entry in November for the receipt of the subscriptions