Tennis Digest publlshes a magazine each month and sells subsciptions on an annual basis for $36 each 12-month subscription. During December 2022, the company sold 6,000 subscriptions in cash. They recognize rewenue each month as the magazines are published and issued beglnning in january of the following year. Which of the following are the correct joumal entries for December when the sold the subscription and the following january when the first Issue was published? Choose two. A Dec. 2022, Deblt Cash for 6,000$36 and credit Subscription Revenue for the same amount B. Dec. 2022, Debit Cash for 6,000$36 and credit Unearned Subscription Revenue for the same amount C. Jan 2023, Debit Unearned Subscription Revenue for (6,000$35 dilded by one month) and credit Subscription Revenue for the same amount D. Jan 2023, Debit Unearned Subscription Revenue for (6,000 x 536 divided by one month) and credit Accounts Recelvable for the same amount