For each separate case belaw, follow the three$-$step process for adjusting the unearned revenue lisblity account at December $31.$

Etep $1$: Determine what the current account balsnce equals.

Etep $2-$ Determine what the current account bsisnce should equal.

Ftep $3$: Record the December $31$ adjusting entry to get from step $1$ to step $2$

Assume no other aglusting entries are mode ouring the year.

Tso Co$.$ rosalvac $$10,600$ each in sdvanse for four months of evenly planned lagal cerviloes beginning on Oobobar $1.$ Tao

reoords it by debling Cash and oroditing Unearnad Revonua both for $$10,600.$ It le now Dosembar $31,$ and Tao hag providad

legal carvioac as planned. What solucting antry chould Tao maks to aooount for the work parformed from Ootobar $1$ through

Dooombar $31?$

Gubsoriber, Caden dabific Cach and oreditc Unearned $8$ubsoriptlon Favanue for the amounte resalvad. Tha oompany hac $100$

new cubcerlbart ac of July $1.$ It Cande Consest Nswe to assh of these cuberoriberc avery month from July through Desembar.

tha aubcoription Revenus asoount and tha Unasmed aubcoription Revinus sooount.