Assume the National Post completed the following transactions for one subscriber during 2020

Sold a sixmonth subscription. collecting cash of $100 plus PST of 8 percent and GST of 5 percent. Remitted (paid) the PST to the province of Manitoba and the GST to the Receiver General. Remember: Write two cheques. Made the necessaryr adjustment at year end to record the amount of subscription revenue earned during the year. Required 1. Using the account title Unearned Subscription Revenue? jmu'nalize the transactions above. 2. Post the entries to the Unearned Subscription Revenue T-account- How much does the National Post owe the subscriber at December 31, 2020? 3. How would the entries in Requirement 1 be different if the Nurformf Post were in a different province that uses a 12 percent HST rate? Record the entries