Requirement 1. Record the journal entry to record the original receipt of $ 155 comma 000 $155,000 cash. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Requirement 2. Record the adjusting entry that City Lights City Lights Magazine makes to record the earning of $ 8 comma 000 $8,000 of subscription revenue that was collected in advance. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Requirement 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.) (Use a "Bal." posting reference to show the ending balance on the appropriate side of each account.) Unearned Subscription Revenue Subscription Revenue Choose from any list or enter any number in the input fields and then continue to the next question.