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 $2,100, plus sales tax of 9% Date Journal Entry Accounts Debit Credit Oct 1 Cash Sales Tax Payable Unearned Subscription Revenue More Info - X Oct 1 Nov 15 Dec 31 Sold a one-year subscription, collecting cash of $2,100 plus sales tax of 9%. The subscription will begin on October 1. Remitted (paid) the sales tax to the state of Texas Made the necessary adjustment at year-end Choose 2