please answer s3-9 and s3-10

TT DUUR Value on May 31? S3-9 Journalizing and posting an adjusting entry for unearned revenue Southern Magazine collects cash from subscribers in advance and then mails the magazines to subscribers over a one-year period. Learning Learnir Requirements 1. Record the journal entry to record the original receipt of $150,000 cash. 2. Record the adjusting entry that Southern Magazine makes to record earning $9,000 in subscription revenue that was collected in advance. 3. Using T-accounts, post the journal entry and adjusting entry to the accounts involved and show their balances after adjustments. (Ignore the Cash account.) $3-10 Journalizing and posting an adjusting entry for accrued salaries expense Walnut Park Senior Center has a weekly payroll of $7,500. December 31 falls on Wednesday, and Walnut Park Senior Center will pay its employees the following Monday (January 5) for the previous full week. Assume Walnut Park Senior Center has a five-day workweek and has an unadjusted balance in Salaries Expense of $550,000. Requirements 1. Record the adjusting entry for accrued salaries on December 31. 2. Post the adjusting entry to the accounts involved, and show their balances after adjustments. 3. Record the journal entry for payment of salaries made on January 5. loar