SuMan Magazine Publishing Company sells magazine subscriptions on an annual basis covering 12 issues. Subscriptions totaling $36,000 were collected on June 1, 2012 and the total amount collected was recorded in a temporary account. The monthly magazines were delivered in June through December. The required adjusting entry at December 31, 2012 would include:

a debit to Unearned Magazine Revenues.

a credit to Magazine Revenues.

a debit to Accounts Receivable.

a debit to Magazine Revenues.

none of the above.