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0. On December 31, 20X1, the Notes Receivable account at Sufen Materials Corporation had a balance of $13,000, which represented a six-month, 12 percent note received from a customer on September 1. b. During the week ended June 7, 20X1, McCormick Media received $34,000 from customers Tor subscriptions to its magazine Modem Business, On December 31, 20X1, an analysis of the Uneamed Subscription Revenue account showed that 60 percent of the subscriptions were earned in 201 c. On November 1, 20X1, Perez Realty Company rented a commercial bulding to a new tenant and recelved $44,400 in advance to cover the rent for 51x months. Upon receipt, the $44,400 was recorded in the Unearned Rent account. d. On November 1, 20X1, the Mighty Bucks Hockey Club sold season tickets for 50 home games, receiving $4,500,000. Upon recelpt. the $4,500.000 was recorded in the Unearned Season Ticket Income account. At December 31, 20X1, the Mighty Bucks Hockey Club had played 4 home games. For each of the above independent situations, indicate the adjusting entry that must be made on the December 31,201, worksheet assuming no previous adjusting entries have been made during the year. Record an adjusting entry for interest. Note: Enter debits before credits. Record an adjusting entry for subscription revenue earned. Note: Enter debits before credits. Record an adjusting entry for rent revenue earned. Note: Enter debits before credits. Record an adjusting entry for season tickets income earned. Note: Enter debits before credits