Answer:
Cassini Company Ltd
Date Account Titles and Explanation Debit Credit
Nov 2017 Cash (6,300*$28) $176,400
Unearned subscription revenue $176,400
(To record the receipts of subscription)
Dec 2017 Unearned subscription revenue $14,700
Subscription revenue ($176,400*1/12) $14,700
(To record the revenue earned)
March '18 Unearned subscription revenue $44,100
Subscription revenue ($176,400*3/12) $44,100
(To record the revenue earned)
