On 1 November 2018 the publishers of 'Home' magazine received $198 (including GST) in advance for a 12-month subscription to their monthly issue. At the end of the financial year on 30 June 2019 the adjusting entry will be: O DR Unearned subscriptions (liability) $120; CR Subscriptions income $120. O DR Cash $120; CR Subscriptions income $120. O DR Cash $198; CR GST payable $18; CR Unearned subscriptions (liability) $180. O DR Unearned subscriptions (liability) $132; CR Subscriptions income $120; CR GST payable $12.