Clear Publishing completed the following transactions for one subscriber during 2018: (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, 2018. (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 9%. Date Oct 1 Journal Entry Accounts Debit Credit Next, journalize the November 15th transaction. Recall Clear Publishing remitted (paid) the sales tax to the state of Nebraska. Date Nov 15 Journal Entry Accounts Debit Credit Make the necessary adjustment at year-end, December 31, to record the amount of subscription revenue earned during the year. Date Dec 31 Journal Entry Accounts Debit Credit Report the liability on the company's balance sheet at December 31, 2018. (If a box is not used in the table leave the box empty; do not select a label or enter a zero.) Balance Sheet (partial) Account Amount Choose from any list or enter any number in the input fields and then continue to the next