a. On December 31, 2019, the Notes Receivable account at P. Davis Materials Corporation had a balance of $15,500, which represented a six-month, 12 percent note received from a customer on October 1 b. During the week'ended June 7, 2019, McCormick Media received $39,000 from customers for subscriptions to its magazine Modern Business On December 31, 2019, an analysis of the Unearned Subscription Revenue account showed that half of the subscriptions were earned in 2019. c. On November 1, 2019, Perez Realty Company rented a commercial building to a new tenant and received $47400 in advance to cover the rent for six months. Upon receipt, the $47.400 was recorded in the Unearned Rent account d. On November 1, 2019, the Mighty Bucks Hockey Club sold season tickets for 30 home games, receiving $3,450,000. Upon receipt, the $3,450,000 was recorded in the Unearned Season Tickets Income account. At December 31, 2019, the Mighty Bucks Hockey Club had played 6 home games. For each of the above independent situations, indicate the adjusting entry that must be made on the December 31, 2019, worksheet assuming no previous adjusting entries have been made during the year Journal entry worksheet 34 Record the adjustment for interest. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2019 | Record entry Clear entry View general journal Journal entry worksheet 3 4 Record the adjustment for subscription revenue earned. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2019 Record entry Clear entry View general journal Journal entry worksheet Record the adjustment for rent revenue earned. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2019 Record entry Clear entry View general journal Journal entry worksheet