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.

Prepare a tabular summary to record the following events.

$($a$)$ Receipt of the subscriptions in November.

$($b$)$ Adjustment at December $31,2022,$ to record subscription revenue in December $2022.$ reduced.$)$