题目
题目
单项选择题

Sandhill Media Company typically sells subscriptions on an annual basis and publishes 6 times a year. The magazine sells 88200 subscriptions in January at $8 each. What entry is made in January to record the sale of the subscriptions?

选项
A.Subscriptions Receivable                  117600                                        Unearned Subscription Revenue                 117600
B.Subscriptions Receivable                    705600                                       Subscription Revenue                                  705600
C.Cash                                         705600      Unearned Subscription Revenue             705600
D.Prepaid Subscriptions                        705600                                         Cash                                                             705600
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思路分析
The question asks for the January entry to record the sale of subscriptions when Sandhill Media Company sells 88,200 subscriptions at $8 each. First, compute the cash received: 88,200 × 8 = 705,600, so cash increases by 705,600. Option 1. Subscriptions Receivable 117,600 and Unearned Subscription Revenue 117,600: This entry uses a receivable instead of cash and invol......Login to view full explanation

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