Crystal Blue 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 Crystal Blue Publishing sold a one-year subscription, collecting cash of $2,100, plus sales tax of 12%. Date Oct 1 Journal Entry Accounts Debit Credit