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To launched a two-week promotion ending March 31 for its digital magazine, Sustainability Today. This one-time promotion allows subscribers to pay $37 upfront and receive

To launched a two-week promotion ending March 31 for its digital magazine, Sustainability Today. This one-time promotion allows subscribers to pay $37 upfront and receive 12 monthly issues from April through the following March. For this promotion, To debits Cash and credits Unearned Subscription Revenue for the amount received. To has 280 new subscribers as of April 1, and it sends Sustainability Today to each of them monthly from April through March.

Record the entry to adjust the Revenue and the Unearned Revenue accounts.

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