Whispering Winds Company Ltd. publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $26 per year. During November 2022, Whispering Winds sells 6,120 subscriptions for cash, beginning with the December issue. Whispering Winds prepares financial statements quarterly and recognizes subscription revenue at the end of the quarter. The company uses the accounts Unearned Subscription Revenue and Subscription Revenue. The company has a December 31 year-end. (a) Your answer is correct. Prepare the entry in November for the receipt of the subscriptions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Nov. 30 Cash Unearned Subscription Revenue eTextbook and Media List of Accounts Debit 159120 Credit 159120