Clear Publishing completed the following transactions for one subscriber during 2021: (Click the icon to view the transactions.) Requirement 1. Journalize these transactions (explanations not required). Then report any liability on the company's balance sheet at December 31, 2021. (Record debits first, then credits. Exclude explanations from journal entries.) Start by journalizing the October 1st transaction. Recall Clear Publishing sold a one-year subscription, collecting cash of $2,400, plus sales tax of 5%. More info Oct 1 Sold a one-year subscription, collecting cash of $2,400, plus sales tax of 5%. The subscription will begin on October 1 . Nov 15 Remitted (paid) the sales tax to the state of New York. Dec 31 Made the necessary adjustment at year-end