3 a. On December 31, 2016, the Notes Receivable account at Manton Materials had a balance of $20,500, which represented a six-month, 12 percent note received from a customer on September 1 b. During the week ended June 7, 2016, Parker Media received $49,000 from customers for subscriptions to its magazine Modern Business. On December 31, 2016, an analysis of the Unearned Subscription Revenue account showed that half points of the subscriptions were earned in 2016 c. On November 1, 2016, Prentice Realty Company rented a commercial building to a new tenant and received $53,400 in advance to cover the rent for six months. Upon eBook Hint receipt, the $53,400 was recorded in the Unearned Rent account d. On November 1, 2016, the Mighty Bucks Hockey Club sold season tickets for 40 home games, receiving $6,600.000. Upon receipt, the $6,600,000 was recorded in the Uneerned Season Tickets Income account. At December 31, 2016, the Mighty Print Bucks Hockey Club had played 5 home games For each of the above independent situations, indicate the adjusting entry that must be made on the December 31, 2016, worksheet. View transaction list Journal entry worksheet