Confused about how to record a journal entry for a monthly subscription service (see details)

I'm dealing with a company that has a monthly subscription service (charged at the end of every month) that provides free shipping for physical items at the client's request. 

So, for example Company X charges Client 1 at the end of the month for their subscription, two days later Client 1 orders <Physical Item>, which is shipped two days after the order and arrives a day after that.

So, for example:

November 30 - Monthly Subscription Service Charged

Dec 2: Client 1 orders <Physical Item>

Dec 4: Company ships Item

Dec 6: Client 1 received <Physical Item>

How would I record a journal entry for that? I apologize if that seems a bit basic.