Satterfield publishes a monthly music magazine, DiscOver. Subscriptions to the magazine cost $18 per year. During November 2024, Satterfield sells 15,000 subscriptions beginning with the December issue. Satterfield prepares financial statements quarterly and recognizes subscription revenue on magazines sold at the end of the quarter. The company uses the accounts Unearned Revenue and Revenue. Prepare the entries to record 

(a) The receipt of the subscriptions and 

(b) The adjusting entry at December 31, 2024, to record the revenue to be recognized in December 2024.