Make the necessary adjustment at year-end, December 31, to record the amount of subscription revenue earned during the year. (Round your answer to the nearest whole dollar.) General Journal Date Accounts Debit Credit Dec 31 Report the liability on the company's balance sheet at December 31, 2012. (Leave any unused cells blank.) Great White Publishing Balance Sheet (partial) December 31, 2012 Assets Liabilities Please list the correctaccounts and debit and credit amounts for the journal entries