Sunland Company Ltd. publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $15 per year. During November 2022, Sunland sells 12,320 subscriptions for cash, beginning with the December issue. Sunland prepares 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. 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 revencie in December 2022. Include margin explanations for the changes in revenues and expenses. (If a transaction causes a decreose in Assets, Liabilities or Stockholders' Equity, ploce o negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Include margin explanations for the changes in revenues and expenses. (If a transaction causes a decrease in Assets, Llabilities or Stockholders' Equity, ploce a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) clude margin explanations for the changes in revenues and expenses. (If a transaction causes a decrease in Assets, Labilities or ockholders' Equity, place a negative sign (or parentheses) In front of the amount entered for the particular Asset, Llability or Equity Item that as reduced.)