Journalize the transactions (explanations are not required). (Round all amounts to the nearest cent. Record debits first, then credits. Exclude explanations from journal entries.)

Trevor Publishing completed the following transactions during 2016

Oct 1 Sold a six-month subscription (starting on November 1), collecting cash of $390 , plus sales tax of 4 %

Nov 15 Remitted (paid) the sales tax to the state of Tennessee.

Dec 31 Made the necessary adjustment at year-end to record the amount of subscription revenue earned during the year.

Sold a six-month subscription (starting on November 1), collecting cash of $390 plus sales tax of 4%. (Prepare a single compound entry for this transaction.)

Date			Accounts and Explanation	Debit	Credit
Oct. 1