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. Assume no other adjusting entries are made during the year. 3. Tao Company recelves $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 Uneamed Revenue both for $11,300. It is now December 31 , and Tao has provided iegal services as planned. What adjusting entry should Tao make to account for the work performed from October 1 through December 31 ? b. Caden started a new publication called Contest News. Its subscribers pay $36 to receive 12 monthly isstes. With every now subscriber, Caden debits Cash and credits Unearned Subscription Revenue for the amounts received. The company has 100 new subscribers as of July 1 , It sends Contest Nows to each of these subscribers every month 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