Southern Foodie Company typically sells subscriptions on an annual basis, and publishes six times a year. The magazine sells 80,000 subscriptions in January at $30 each. What entry is made in January to record the sale of the subscriptions? Subscriptions Receivable 2,400,000 2,400,000 a. Subscription Revenue b. Cash 2,400,000 Unearned Subscription Revenue 2,400,000 Subscriptions Receivable Unearned . 400,000 Subscription Revenue 400,000 d. Prepaid Subscriptions 2,400,000 Cash 2,400,000