Journalize the transactions (explanations are not required) Round to the nearest dollar. (Record debits frst, then credits Exclude explanations from jpournal entries) t 1 Sold a six-month subscription (starting on November 1 colecting cash of $300, plus sales tax of 8% (Prepare a sngle compound erty for th s transact on Date Accounts and Explanation Debit Credit Oct. 1 Cash 324 Uneaned Revenue Sales Tax Payable 300 24 Nov. 15. Remitted (paid) the sales tax to the state of Tennessee Debit Credit Date Accounts and Explanation Nov. 15 Sales Tax Payable 24 Cash 24 Dec. 31: Made the necessary adjustment at year-end to record the amount of subscription revenue earned during the year Debit Credit Date Accounts and Explanation Dec. 31 Unearned Revenue Subscription Revenue