Wildhorse Publications publishes a golf magazine for women. The magazine sells for $4 a copy on the newsstand. Yearly subscriptions to the magazine cost $47 per year (12 issues). During December 2019, Wildhorse Publications sells 5,400 copies of the golf magazine at newsstands and receives payment for 8,700 subscriptions for 2020. Financial statements are prepared monthly. (a) Prepare the December 2019 journal entries to record the newsstand sales and subscriptions received. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1 Cash Sales Revenue (To record sales) Cash Unearned Subscription Revenue (To record subscriptions received)