Your answer is partially correct. Prepare the adjusting entry at December 31, 2020, to record subscription revenue earned in December 2020. (Credit account titles are automatically indented when the 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 Dec. 31 Cash Subscription Revenue eTextbook and Media List of Accounts Debit Credit 750000 75000