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

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 ad$/$usting entrles are made during the year.

a$.$ Tao Company receives $$11,000$ cash in advance for four months of evenly planned legal services beginning on October $1.$

Tao records it by debiting Cash and crediting Unearned Revenue both for $$11,000.$ It is now December $31,$ and Tao has provided

legal services as planned. What adjusting entry should Tao make to account for the work performed from October $1$ through

December $31?$

b$.$ Caden started a new publication called Contest News. Its subscribers pay $$36$ to receive $12$ monthly issues. With every new

subscriber, Caden debits Cash and credits Unearned Subscription Revenue for the amounts received. The company has $100$

new subscribers as of July $1.$ It sends Contest News to each of these subscribers every month from July through December.

Assuming no changes in subscribers, prepare the year$-$end journal entry that Caden must make as of December $31$ to adjust

the Subscription Revenue account and the Unearned Subscription Revenue account.