The Chicago Daily Times Corporation (CDT) publishes a daily newspaper. A 52-week subscription sells for $209. Assume that CDT sells 100 subscriptions on January 1. None of the subscriptions are cancelled as of March 31. a. Prepare a journal entry to record the receipt of the subscriptions on January 1. b. Prepare a journal entry to record one week of earned revenue on March 25. Round all answers to the nearest dollar. a. General Journal Description Debit Date Jan.1 Credit $ b. To record subscriptions received. Date Mar.25 $ General Journal Description + To record subscription revenue earned. $ Debit Credit $