Assurne Strong's Fitness magazine completed the following transactions during 2019: March 1, 2019: Sold twelve-month subscriptions, collecting cash of $1,800, GST of 5% and PST of 794 December 31, 2019: Remitted GST and PST to Canada Revenue Agency December 31, 2019: Made the necessary adjustment at year-end to record the amount of subscription revenue earned during the year. Required Using the account title Unearned Subscription Revenue, journal the transactions above. Explanations are not required