Prepare a tabular summary to record the following events.

$($a$)$ Receipt of the subscriptions in November.

$($b$)$ Adjustment at December $31,2022,$ to record subscription revenue in December $2022.$ reduced.$)$

$\backslash$table$[[,,$Assets,$=,$Liabilities,$+,$Stockholders' Equity$],[,,$Cash,$=,$Unearned Subscrip. Revenue,$\{$

$\backslash$table$[[$Pd$.$ in Cap.$],[$Common Stock$]]\},$Retained Earnings$],[,,+,$Revenue,$-,$Expense,$-,$Dividend$],[$Nov$.,$$$,,,$$$,,,$$$,,$$$,,$$$,]]$