Liberty Company Sent a Check for $48 to Wine Digest

Liberty Company sent a check for $48 to Wine Digest magazine on May 1 for a one year subscription. If Liberty's financial year ends on September 30, their financial statements will report:

A) Prepaid Subscription of $12, and Subscription Expense of $24
B) Prepaid Subscription of $18, and Subscription Expense of $18
C) Prepaid Subscription of $24, and Subscription Expense of $12
D) Prepaid Subscription of $28, and Subscription Expense of $20