Sprague Company Ltd. publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost (20 p per. During November 2012, Sprague sells 8,340 subscriptions for cash, beginning with the December issue Sprague prepares financial statements quarterly and recognizes subscription revenue earned at the end the Quarter. The Company uses the accounts Unearned Sales Revenue and Sales Revenue The company has a December 31 year-end.I (a) Prepare the entry in November for the receipt of the subscriptions (Credit account titles are automatically I indented when amount Is entered. Do not indent manually.)