metlock company ltd. publishes a monthly sports magazine, fishing preview. subscriptions to the magazine cost $26 per year. during november 2022, metlock sells 6,060 subscriptions for cash, beginning with the december issue. metlock prepares financial statements quarterly and recognizes subscription revenue at the end of the quarter. the company uses the accounts unearned subscription revenue and subscription revenue. the company has a december 31 year-end. (a) prepare the entry in november for the receipt of the subscriptions.