Model Maker Sold 6,000 One-Year Prepaid Subscriptions to Its Monthly $$\begin{array} { | l | l | l | } \hline \quad\quad& \quad&\quad \\\hline & & \\\hline\end{array}$$

Essay

Model Maker sold 6,000 one-year prepaid subscriptions to its monthly magazine for $40 per subscription.The subscription year runs from September to August.What is the December 31 adjusting entry for subscription revenue?
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