Whispering Winds Corp. typically sells subscriptions on an annual basis, and publishes 8 times a year. The magazine sells 55200 subscriptions in January at $9 each. What entry is made in January to record the sale of the subscriptions? Cash 496800 Unearned Subscription Revenue 496800 Prepaid Subscriptions 496800 Cash 496800 Subscriptions Receivable 496800 Subscription Revenue 496800 Subscriptions Receivable 62100 Unearned Subscription Revenue 62100