a) Harris News receives payments on 3-month newspaper subscriptions of $9,000 on December 1. On December 1, Harris debits Cash $9,000 and credits Revenue $9,000. Adjusting entries are prepared monthly. At December 31, Harris will _______ Revenue for__________. **Show all steps/work in determining revenue amount.

b) Total Fitness Inc. sells $6,000 worth of 1-year club memberships on August 1, Year 1.Total Fitness's fiscal year ends December 31. The balance in the Unearned Revenue account at December 31, Year 1 is_______? **Show all steps/work in determining Unearned Revenue amount.

c) On March 1, 2017, Riverboat Industries purchased a machine to be used in the production of their product. The machine cost $25,000 and will be used for a minimum of 6 years. They purchased the machine by agreeing to pay the $25,000 on April 1, 2017. On March 1, 2017, the journal entry will include what?