Answer:
Unearned Fees A/c Dr.  $8,370; 
Fees Earned A/c  Cr. , $8,370.
Explanation:
The amount of  $33,480  paid is for 36 months.  Subscription per months will be $33,480 divided by 36 months
=$33,480 / 12
=$930
The subscription was paid on April 1st. Between April 1st and December 31st, there were 9 months.
The subscriptions for that year will be
 = $930 x 9
=$8,370
The journal entries will be as follow
Unearned Fees A/c Dr.  $8,370; 
Fees Earned A/c  Cr. , $8,370.