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 $11,800 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 $11,800. It is now December 31 , and Tao has provided b. Caden started a new publication called Contest News. Its subscribers pay $48 to receive 12 monthly issues. With every new subscriber, Caden debits Cash and credits Unearned Subscription Revenue for the amounts received. The company has 100