For each separate case below, follow the three-step process for adjusting the unearned revenue liability account at December 31. Step 1: Determine what the current account balance equals. Step 2-Determine what the current account balance should equal. Step 3- Record the December 31 adjusting entry to get from step 1 to step 2 . Assume no other adjusting entries are made during the year. a. Tao Company receives $11,300 cash in advance for four months of evenly planned legal services beginning on October 1 . Tao records it by debiting Cash and crediting Unearned Revenue both for $11.300. It is now Daramhar 31 and Tan b. Caden started a new publication called Contest News. Its subscribers pay $36 to recieive 12 monthly issues. Writi every new subscriber, Caden debits Cash and credits Unearned Subseription Revenue for the amomis received. The company has 100 new subscribers as of July 1. It sends Contest News to each of these subscribers every imonth from July through December. Assuming no changes in subscribers, prepare the year-end journal entry that Caden must make as of December 31 to adjust the Subscription Revenue account and the Unearned Subscription Revenue account