4 For each separate case below, follow the three-step process for adjusting the unearned revenue liability account at Step 1 Determine what the current account balance equals. Step 2: Determine what the current account balance should equal Step 3: Record the December 31 adjusting entry to get from step 1 to step 2 Assume no other adjusting entries are made during the year eBook a. Tao Co receives $11.700 cash to advance for four months of evenly planned legal services beginning on cobert1 Tao records by debiting Cash and crediting Uneamed Revenue both for $11.700. It is now December 31, and ladha provided legal services as planned What adjusting entry should Tao make to account for the work performed from October through December 31 print Unearned revenue Step 1: Determine what the current account balance equal References Step 2: Determine what the current account balance should equal Step 3 Record the December 31 adjusting entry to get from step 1 to step 2 1. Caden started a new publication called Contest News. Its subscribers pay $4 to receive 12 monthly With now subcriber Caden debit Cash and credits Uneamed Subscription Revent for the amounts. The company has 100 new subscribers as of Joly 1. tonda contesto each of these subscribers every month from July though Decembe. Assume no changes in subscribers, prepare the rear end joumaty that cadeau make me December 31 to adjust the Sunscription Revenus account and the Untamed Subcription Devene account Uncarned subscription revenue Step 1: Determine what the current account balance equals Step 2. Determine what the current account balance should equal Step 3 Record the December 31 adjusting entry to get from step to step 2