Yummy publishes magazines geared toward cooking enthusiasts. The company sells year$-$long subscriptions to its customers. At the beginning of January, the company sold $$78,000$ in yearly subscriptions. The customers receive one magazine on the $15$th of each month. The company records adjusting entries semiannually on June $30$ and December $31.$ Which of the following journal entries would the company record on June $30$ to recognize the revenue earned?

a$.$ Debit Unearned Subscription Revenue for $$32,500$ and credit Subscription Revenue for $$32,500$

b$.$ Debit Cash for $$78,000$ and credit Subscription Revenue for $$78,000$

c$.$ Debit Unearned Subscription Revenue for $$39,000$ and credit Subscription Revenue for $$39,000$

d$.$ Debit Unearned Subscription Revenue for $$6,500$ and credit Subscription Revenue for $$6,500$