a. On December 31, 20X1, the Notes Receivable account at Sufen Materials Corporation had a balance of $20,000, which represented a six-month, 12 percent note received from a customer on September 1. b. During the week ended June 7, 20X1, McCormick Media received $48,000 from customers for subscriptions to its magazine Modern Business. On December 31, 20X1, an analysis of the Unearned Subscription Revenue account showed that 60 percent of the subscriptions were earned in 20X1. c. On November 1, 20X1, Perez Realty Company rented a commercial building to a new tenant and received $52,800 in advance to cover the rent for six months. Upon receipt, the $52,800 was recorded in the Unearned Rent account. d. On November 1, 20X1, the Mighty Bucks Hockey Club sold season tickets for 30 home games, receiving $4,800,000. Upon receipt, the $4,800,000 was recorded in the Unearned Season Ticket Income account. At December 31, 20x1, 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, 20X1, worksheet assuming no previous adjusting entries have been made during the year. View transaction list Journal entry worksheet 1 2 2 3 3 4 > Record an adjusting entry for interest. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 20X1 Record entry Clear entry View general journal Journal entry worksheet 1 23 4 Record an adjusting entry for subscription revenue earned. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 20X1 Record entry Clear entry View general journal Journal entry worksheet Record an adjusting entry for rent revenue earned. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 20X1 Record entry Clear entry View general journal Journal entry worksheet Record an adjusting entry for season tickets income earned. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 20X1 Record entry Clear entry View general journal