World Life magazine collects cash from subscribess in advance and then mails the magazines to subscribers over a 1 -year period. Give the adjusting entry that the company makes to record the eaming of $10,000 of subscription tevenue. Include an explanation for the entry. Record the entry, assuming that the unearned revenue account was initially used. (Record debits first, then credits. Select the explanation on the last line of the ioumal entry table