1. On December 31, 2015, The Active Accountant reported Unearned Subscriptions Revenue of $4,100,000. That balance included $2,830,000 for subscriptions to issues to be published in 2016 and $1,270,000 for issues to be published in 2017. During 2016, the magazine sold subscriptions for cash of $17,500,000 that consisted of: For issues to be published in 2016 $9,850,000 For issues to be published in 2017 $5,360,000 For issues to be published in 2018$2,290,000 a. Prepare the general journal entry to record the cash received for the subscriptions sold during 2016. Post the entry to the relevant T-account(s) on the following page and compute the resulting balance(s) at December 31, 2016 before adjustment. b. The Active Accountant produced all of the 2016 issues and delivered the magazines to the subscribers. Prepare the necessary adjustment at December 31, 2016 in general journal form