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The unearned subscriptions account reflected a balance of $32,500 prior to any adjustments. It is...

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Accounting

The unearned subscriptions account reflected a balance of $32,500 prior to any adjustments. It is determined that $9,800 in subscriptions remain unearned at the end of the period. The adjusting jour
shuld include a
a. debit to Unearned Subscriptions for $9,800.
b. credit to Unearned Subscriptions for $22,700.
c. credit to Subscriptions Earned for $9,800.
d. credit to Subscriptions Revenue for $22,700.
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