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 $2,300, plus sales tax of 4% Journal Entry Date Accounts Dobit Credit Oct Next, journalize the November 15th transaction. Recall Crystal Blue Publishing remitted (paid) the sales tax to the state of Nebraska. Journal Entry Date Accounts Debit Credit Nov 15 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.) Make the necessary adjustment at year-end, December 31, to record the amount of subscription revenue earned during the year. Journal Entry Accounts Date Debit Credit Dec 31 Report the liability on the company's balance sheet at December 31, 2021. (If an input field is not used in the table leave the field empt do not select a label or enter a zero.) Balance Sheet (partial) Account Amount More info Oct 1 Sold a one-year subscription, collecting cash of $2,300, plus sales tax of 4%. The subscription will begin on October 1. Nov 15 Remitted (paid) the sales tax to the state of Nebraska. Dec 31 Made the necessary adjustment at year-end