What would the journal entry be for this Trapp Inc sells 100

What would the journal entry be for this?

Trapp Inc. sells 1,000 one-year subscriptions to be earned over the next 12 months.                            

Customers paid $6,000 cash and were billed $6,000.

Solution

Journal Entries Date Account Title and explanation Debit Credit Cash $                     1,000      To Revenue ($ 1,000 /12 months) $                       83.33      To Unearned Revenue $                     916.67 (to Record the sell one year revenue subscription) Cash $                     6,000    To Sales $                       6,000 (To record the cash Sales)