a. On December 31,201, the Notes Receivable account at P. Davis Materials Corporation had a balance of $18,000, which represented a six-month, 10 percent note received from a customer on September 1. b. During the week ended June 7, 20X1, McCormick Media received $44,000 from customers for subscriptions to its magazine Modern Business. On December 31, 20X1, an analysis of the Unearned Subscription Revenue account showed that half of the subscriptions were earned in 201. c. On November 1, 20X1, Perez Realty Company rented a commercial building to a new tenant and received $50,400 in advance to cover the rent for six months. Upon receipt, the $50,400 was recorded in the Unearned Rent account. d. On November 1, 20X1, the Mighty Bucks Hockey Club sold season tickets for 50 home games, receiving $7,000,000. Upon receipt, the $7,000,000 was recorded in the Unearned Season Ticket Income account. At December 31, 20X1, the Mighty Bucks Hockey Club had played 4 home games. assuming no previous adjusting entries have been made during the year