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 recelves $10,000 cash in advance for four months of ovenly planned logal sorvices beainnina on Oataher 4 . new subscribers as of July 1. It sends Confeat Newa to each of these subscribers avery month from July througti Oecember. Aavuming oo changes in wobachibers, prepare the year-end fournal entry that Caden must make as of Docember at to adjuet the Subscription Revenue account and the Uneirned Subscription Revenue account