1st and 2nd. pics are the problem 3rd is the requirements

Modern Magazine collects cash from subscribers in advance and then mails the magazines to subscribers over a one-year period. Read the requirements. Requirement 1. Record the journal entry to record the original receipt of $130,000 cash. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Requirement 2. Record the adjusting entry that Modern Magazine makes to record the earning of $6,000 of subscription revenue that was collected in advance. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit ver Choose from any list or enter any number in the input fields and then continue to the next question. Requirement 3. Using T-accounts, post the journal entry and adjusting entry to the accounts involved and show their balances after adjustments. (Ignore the Cash account.) (Use a "Bal." posting reference to show the ending balance on the appropriate side of each accc Unearned Subscription Revenue Subscription Revenue Choose from any list or enter any number in the input fields and then continue to the next question. i Requirements 1. Re Record the journal entry to record the original receipt of $130,000 cash. 2. Record the adjusting entry that Modern Magazine makes to record earning $6,000 in subscription revenue that was collected in advance. 3. Using T-accounts, post the journal entry and adjusting entry to the accounts involved and show their balances after adjustments. (Ignore the Cash account.) Print [Done] Print Done