UNEARNED REVENUES: Mantle Publications publishes a Golf Magazine for women. The magazine sells for $4.00 a copy sells 4,000 copies of the golf magazine for cash at newsstands and receives cash payment for 6,000 subscriptions HW4 . on the newsstand. Yearly subscriptions to the magazine cost $36 per year (12 issues). During December 2017, Mantle Publications for January to December 2018. Financial statements are prepared monthly. 4 POINTS Instructions: Use Journal Entry Worksheet (a) Prepare the December 2017 journal entry to record the newsstand cash sales revenue of Golf Magazine. (b) Prepare the December 2017 journal entry to record the cash received for the 2018 subscriptions to Golf Magazine. " (c) The January 2018 issue of Golf Magazine was mailed to subscribers. Prepare the necessary adjusting entry on January 3 2018 to recognize the revenue earned.>