How do I determine the subscription revenue in the first quarter of 2018?

Sandhill Co. Ltd. publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $15 per year. During November 2017, Sandhill sells 14,320 subscriptions for cash, beginning with the December issue. Sandhill prepares financial statements quarterly and recognizes subscription revenue at the end of the quarter. The company uses the accounts Unearned Subscription Revenue and Subscription Revenue. The company has a December 31 year-end. v (a) Your answer is correct. Prepare the entry in November for the receipt of the subscriptions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Ties and Explanation Debit Credit J ~/ J ~/ Unearned Subscription Revenue _ 214,800 Click if you would like to Show Work for this question: Open Show Work Prepare the adjusting entry at December 31, 2017, to record subscription revenue in December 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Ties and Explanation Debit Credit J J J Dec. 31 Unearned Subscription Revenue - J J ! Subscription Revenue - 17,900 Prepare the adjusting entry at March 31, 2018, to record subscription revenue in the first quarter of 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Ties and Explanation Debit Credit i H H