just need Part 1 and 4!!!

Part 2 Online Games, Inc., reported the following information in its accounting records on December 31, 2018: Annual subscription payments received in December 2018 for 2019 services. Gross salaries earned by employees (December 26-31, 2018)...... $ 12,000 Income taxes withheld from employees (December 26-31, 2018)... 3,600 610 CPP withheld from employees (December 26-31, 2018). 170 El withheld from employees (December 26-31, 2018)........ 60 Net payment to employees (made on December 31, 2018).... 2,760 The 2019 subscription payments will be earned equally during each month of 2019. The employees were paid $2,760 on December 31, 2018, but the withholdings have not yet been remitted nor have the employer CPP and El contributions. Requirements: Describe how the 2019 subscription payments should be reported in the balance sheet and income statement on (a) December 31, 2018, and (b) January 31, 2019. 2. Prepare the general journal entries for (a) the receipt of annual subscription payments in December 2018, and (b) any required adjustments for the subscription payments on January 31, 2019. Calculate the total payroll costs to be expensed on the income statement relating to the period from December 26-31, 2018. Prepare the general journal entries on December 31, 2018, to adjust for payroll costs relating to December 26-31, 2018