please help me solve this

Same Guy collects cash from subscribers in advance and then provides online games to subscribers over a one-year period. Read the requitements. Requirement 1. Record the journal entry to record the original receipt of $130,000 cash. (Record debits first, then credits. Selee \begin{tabular}{|l||l|l|} \hline Date & Requirements \\ \hline 1.Recordthejournalentrytorecordtheoriginalreceiptof$130,000cash.2.RecordtheadjustingentrythatGameGuymakestorecordeaming$10,000insubscriptionrevenuethatwascollectedinadvance.3.UsingT-accounts,postthejoumalentryandadjustingentrytotheaccountsinvolvedandshowtheirbalancesafferadustments.(lgnoretheCashaccount.) \\ \hline \end{tabular}