Warner Co. started a new publication called Contest News. Its subscribers pay $24 to receive 12 issu

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Warner Co. started a new publication called Contest News. Its subscribers pay $24 to receive 12 issues. With every new subscriber, Warner debits Cash and creditsUnearned Subscription Revenue for the amounts received. The company has 100 new subscribers as of July 1, 2009. It sends Contest News to each of these subscribersevery month from July through December. Assuming no changes in subscribers, prepare the journal entry that Warner must make as of December 31, 2009, to adjust theSubscription Revenue account and the Unearned Subscription Revenue account

How do i do the math here?

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