For each separate case below, follow the three-step process for adjusting the unearned revenue liability account at December 3 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. a. Tao Co. receives $10,700 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 $10,700. 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 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