Swifty Company publishes a monthly sports magazine. Fishing Preview. Subseriptions to the magazine cost $25 per year. Durirg November 2022, Swifty sells 24,000 subseriptions beginning with the December issue. Swifty 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 (a) Prepare the entry in November for the receipt of the subscriptions. (Credit occount titles are automatically indented when amount is entered. Do not indent manually] automaticoly indented when amount is entered. Do not haderat manceliy] Prepare the adjusting entry at March 31.2023. to record sales revenue theognized in the fust quarter of 2023 . (Credit account titles are outomatically indented when amount is entered. Do not indent manualiy.)