Sally Publishes the Sunshine News $\begin{array} { l l l } \text { Cash } & 600.00 & \\ \text { Subacription Revenue } & & 600.00 \\ \end{array}$

Sally publishes the Sunshine News.In March,she collected $600 in advance for 1-year subscriptions.The journal entry to record the receipt of $600 in March would be

A) $\begin{array} { l l l } \text { Cash } & 600.00 & \\ \text { Subacription Revenue } & & 600.00 \\ \end{array}$

B) $\begin{array}{lccc}\text { Prepaid Subrriptions } & 600.00 & \\ \text { Subscription Revenue } & &600.00 & \\ \end{array}$

C) $\begin{array}{lccc}\text { Prepaid Subscripticns } & 600.00 \\ \text { Cash } & &600.00 & \\\end{array}$

D) $\begin{array}{lccc}\text { Cash } & 600.00 \\ \text { Unearned Suberiptions Revenue } & &600.00 & \\\end{array}$

E) $\begin{array}{lccc}\text { Unearned Subecription Revenue } & 600.00 & \\\text { Subcription Revenue } & & 600.00 \\\end{array}$