a. Tao Company receives $11,200 cash in advance for four months of evenly planned legal services beginning on October 1. Tao records it by debiting Cash and crediting Unearned Revenue both for $11,200. It is now December 31 , and Tao has provided legal services as planned. What adjusting entry should Tao make to account for the work performed from October 1 through December 31 ? Step 1: Determine what the current account balance equals. Debit or Credit? Unearned revenue Step 2: Determine what the current account balance should equal. b. Caden started a new publication called Contest News. Its subscribers pay $36 to receive 12 monthly issues. With every new subscriber, Caden debits Cash and credits Unearned Subscription Revenue