How Will the Following Adjusting Journal Entry Affect the Accounting

Multiple Choice

How will the following adjusting journal entry affect the accounting equation? $$\begin{array} { | c | r | r | } \hline \text { Unearned Subscriptions } & 11,500 & \\\hline \text { Subscriptions Earned } & & 11,500 \\\hline\end{array}$$

A) increase assets, increase revenues
B) increase liabilities, increase revenues
C) decrease liabilities, increase revenues
D) decrease liabilities, decrease revenues