Fargo Voice, Inc. of Fargo, North Dakota, publishes a monthly magazine featuring local restaurant reviews and upcoming social, cultural, and sporting events. Subscribers pay for subscriptions either one year or two years in advance. Cash received from subscribers is credited to an account called Magazine Subscriptions Received in Advance. On December 31, 2009, the end of the company’s fiscal year, the balance of Magazine Subscriptions Received in Advance is $840,000. Expiration of subscriptions revenue is as follows: 

During 2009...........$175,000 

During 2010.............415,000 

During 2011.............250,000 

Prepare the adjusting entry in journal form for December 31, 2009.