TB MC Qu. 03-197 (Algo) on April 1, Garcia Publishing Company... 9 On April 1, Garcia Publishing Company received $19.000 from Otisco, Incorporated for 36-month subscriptions to several different magazines. The company credited Uneared Revenue for the amount received and the subscriptions started Immediately. Assuming adjustments are only made at year-end, what is the adjusting entry that should be recorded by Garcia Publishing Company on December 31 of the first year? 1 debit Unearned Revenue $6,360, credit Subscription Revenue, $6.360, 9 debit Uneared Revenue $14,310 credit Subscription Revenue, $14.310. 1 points eBook debit Uneamed Revenue, $1,590, credit Subscription Revenue, $1,590, Ask References debit Uneared Revenue $19.080, credit Subscription Revenue, $19.080. debit Unearned Revenue, $4.770; credit Subscription Revenue, $4.770