Assume the same facts as in (1) above, except the bookkeeper made the following entry on February 1: The bookkeeper did not make any adjusting entries related to this amount before December 31. Required: a. Calculate the adjusted ending balance in the Subscription Sales account and the Unearned Subscription Sales account at December 31. b. Prepare t-accounts showing the February 1 transaction, the adjustment to be made at December 31. and the ending balances in Unearned Subscription Sales and Subscription Sales. c. Prepare the general journal adjusting entry for December 31. Assume the same facts as in (1) above, except the bookkeeper made the following entry on February 1: The bookkeeper did not make any adjusting entries related to this amount before December 31. Required: a. Calculate the adjusted ending balance in the Subscription Sales account and the Unearned Subscription Sales account at December 31. b. Prepare t-accounts showing the February 1 transaction, the adjustment to be made at December 31. and the ending balances in Unearned Subscription Sales and Subscription Sales. c. Prepare the general journal adjusting entry for December 31