&E9-18A (similar to) Topic Publishing Company completed the following transactions during 2018: Nov 1 Sold 100 six-month subscriptions, collecting cash of $1,200, plus sales tax of 4%. Dec 15 Remitted the sales tax to the state of New York. Dec 31 Made the necessary adjustment at year-end to record the amount of subscription revenue earned during the year. Read the requirements. Journal Entry Date Accounts Debit Credit Dec 31 Unearned subscription revenue 400 Subscription revenue 400 Requirement 2. What amounts would Topic Publishing Company report on the balance sheet at December 31, 2018? Balance Sheet (partial): Current liabilities: Unearned subscription revenue 1600 Choose from any list or enter any number in the input fields and then click Check