For each separate case below, follow the three-step process for adjusting the neared revenue ability account at December 31 Shep 1: Determine what the current account balance Step 2: Determine what the current account balance should equal Step 3: Record the December 31sting entry to get from step to 2 Assume no other adjusting entries are made during the you a. Tuo Co. receives 310,200 cash in advance for four months of evenly planned legal services beginning on October 1. To reconde R by debiting Cash and crediting Uneamed Revenue both for $10.200. It is now December 31, and Tho has provided legal services as planned. What adjusting entry should To make to account for the work performed from October through December 317 Uneamed revenue Sep 1: Determine what the current account balanse Step 2Determine what the current account balance should equal Sop Record the December 31 adjusting entry to get from step to step 2 b. Caden started a new publication called Contest News its subscribers pay 124 to receive 12 monthly loses. With every now 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 ne changes in subscribers, prepare the year-end joumal entry that Caden must make as of December 31 to adjust the Subscription Revenue account and the Unearned Subscription Revenue account Unearned subscription revenue Step 1 Determine what the current account balance equals Step 2 Determine what the current count balance should equal Step 3 Record the December 11 stig entry to get from step 1to sep 2 Reference Worst Duty 2 Medium Lang P2 Preparations de