Teenage Fanclub Printings sold annual subscriptions to their magazine for $30,000 in December 2017 The magazine is published monthly. The new subscribers received their first magazine in January 2018 19. Show the adjusting entry that should be made in January. When the cash was received it was recorded as Unearned Subscription Revenue, a liability account. 20. What amount will be reported on the January 2018 balance sheet for Unearned Subscription Revenue