a) What was the subscription revenue earned during 2016? b) What was the subscription revenue earned during 2016 for which the subscription fee was received in 2015? c) What was the subscription revenue earned during 2016 for which the subscription fee was also received in 2016? d) What is the subscription revenue to be earned in 2017 for which the subscription fee had been received in 2016? On August 1, Joe Mora and Mary Howard decide to form a partnership. Of the following items shown below, Mora invested the assets and the partnership assumed the liabilities: Howard invested exist10,000 in cash and exist45,000 in equipment. Prepare two journal entries: one to record each partner's investment in the partnership