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 abbreviate Do not use byphons or dashes in any accountname. Exclude explanations from journal entries) Start by joumalizing the October 1st transaction Recall Clear Publishing sold a one-year subscription collecting cash of $2,000, plus sales tax of 12% Journal Entry Date Accounts Debit Credit Oct Next journalize the November 15th transaction Recall Clear Publishing romitted (paid) the sales tax to the state of Arizona Journal Entry Accounts Dobit Credit Date Now 15 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 abbreviate. Do not use hyphens or dashes in any account name. Exclude explanations from journal entries) Make the necessary adjustment at year-end, December 31, to record the amount of subscription revenue earned during the year Journal Entry Accounts Debit Credit Dec 31 Date Report the liability on the company's balance sheet at December 31, 2021 (Check your spelling carefully and do not abbreviate. Do not use hyp the field empty, do not enter a label or enter a zero.) Balance Sheet (partial) Account Amount