Today Magazine sells 30,000 subscriptions on account in March. The subscription price is $10 each. The subscriptions start on April 1. The journal entry on April 1 would be: A) debit to Cash and credit to Unearned Revenue. B) debit to Unearned Revenue and credit to Subscription Revenue. C) debit to Prepaid Subscriptions and a credit to Cash. D) debit to Cash and a credit to Subscription Revenue