The publishers of "Guide to the Stock Market', a magazine published monthly, received $396 in advance, including $36 GST on 1 March, 2022 for a whole one year's subscription (12 issues) beginning with the March issue. On receipt of the subscription which entry will the company make in their books? a. Debit - Cash $396; Credit - Subscriptions Revenue $396 b. Debit - Cash $396; Credit - GST Collections $36, Credit -Unearned Subscriptions (Liability) $360 c. Debit - Cash $396; Credit - GST Collections $36, Credit - Subscriptions Received in Advance (Asset) $360 d. Debit - Cash $360; Credit - Subscriptions Revenue $360 e. None of the above