YA Magazine Company's Unearned Revenue Account Had a Balance of $76,200

YA Magazine company's Unearned Revenue account had a balance of $76,200 on January 1, 2020. On December 31, 2019, as part of the adjusting entry, they recognized Subscription revenue of $88,800. The December 31, 2019 balance of the Unearned Revenue account was $73,800.
What must have been the amount of cash received by the YA Magazine company from customers during the year 2019?

A) $91,200
B) $61,200
C) $86,400
D) $88,800