Wildhorse Media Company typically sells subscriptions on an annual basis and publishes $6$ times a year. The magazine sells $90000$ subscriptions in January at $$9$ each. What entry is made in January to record the sale of the subscriptions?

Prepaid Subscriptions $810000$

Cash

$810000$

Subscriptions Receivable $810000$

Subscription Revenue

Subscriptions Receivable

$135000$

Unearned Subscription Revenue $810000$

Cash

$810000$

Unearned Subscription Revenue

$810000$