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Evans Ltd. publishes a monthly newsletter for retail marketing managers and requires its subscribers to pay $32 in advance for a one-year subscription. During the month of August 2016, Evans Ltd. sold 210 one-year subscriptions and received payments in advance from all new subscribers. Only 62 of the new subscribers paid their fees in time to receive the August newsletter; the other subscriptions began with the September newsletter.

The following information applies to the questions displayed below.] Evans Ltd. publishes a monthly newsletter for retail marketing managers and requires its subscribers to pay $32 in advance for a one-year subscription. During the month of August 2016, Evans Ltd. sold 210 one-year subscriptions and received payments in advance from all new subscribers. Only 62 of the new subscribers paid their fees in time to receive the August newsletter; the other subscriptions began with the September newsletter. Required: a-1. Use the horizontal model to record the effects of subscription fees received in advance during August 2016. (Use amounts with + for increases and amounts with - for decreases.) a-2. Use the horizontal model to record the effects of subscription revenue earned during August 2016. (Use amounts with + for increases and amounts with - for decreases.) a-3. Record the journal entry to show the effect of subscription fees received in advance and Subscription revenue earned during August 2016. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) b. Calculate the amount of subscription revenue earned by Evans Ltd. during the year ended December 31, 2016, for these 210 subscriptions