please explain how to resolve it.

For each separate case below, follow the three-step process for acjusting the unearned revenue liabilty account at De 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 adusting entries are made during the year a. Tao Co receives $10,800 cash in advance for four months of legal services on October 1, 2017, and records it by debiting Cash and crediting Unearned Revenue both for $10,800. It is now December 31, 2017, and Tao has provided legal services as planned Vhat adjusting entry should Tao make to account for the work performed from October 1 through December 31, 2017? Unearned revenue Step 1: Determine what the curent account balance equals. Step 2: Determine what the oument aunt balance should equal. Stap 3: Racord the Dacember 31 adjusting entry to gat from stap 1 to stap 2