For each separate case below, follow the three-step process for adjusting the unearned revenue liability 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 adjusting entries are made during the year. a. Tao Co. receives $10,100 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 $10,100. 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 For each separate case below, follow the three-step process for adjusting the unearned revenue liability 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 adjusting entries are made during the year. a. Tao Co. receives $10,100 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 $10,100. 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