I want answer for 5a and 5b. thank you

c. IT ATD books the payment as a liability, what adjusting entry must it record at year end? How will its financial statements be misstated if the entry is not recorded? 5. The following table shows subscription revenue for three unrelated companies Company I II III Beginning balance in Uncamned Subscription Revenue S 2.400 3,000 4,500 Payments received during the year 40, 25 25, 1000 om Ending balance in Uncarned Subscription Revenue op 20 Subscription revenue earned during the year 000 Jooo 25, Fill in the missing amounts. b. Ignoring dollar amounts, what journal entries may have recorded the payments