On January 1, 2023, Decker, Co. sells a four year subscription for $108,000. What is the balance in Decker's Unearned Revenue account on January 1, 2023? What portion of the Unearned Revenue balance is current? What portion of the Unearned Revenue balance is non-current? Decker records Adjusting Journal Entries at the end of year only (no monthly AJES). How much Revenue has Decker earned as of December 31, 2023? Prepare the Adjusting Journal Entry to record the Revenue earning during 2023. DR: CR: What is the balance in Decker's Unearned Revenue account on January 1, 2024? What portion of the Unearned Revenue balance is current? What portion of the Unearned Revenue balance is non-current? Calculate the interest due at maturity for each of the following short term notes payable. Round to the nearest whole dollar Calculate the Interest Due at Maturity Short Term Notes Principal Note A Payable 1,000 Annual Interest Due at Interest Term Maturity Rate 6% 90 days Note B 5,000 3% 120 Days Note C 8,000 7% 45 days Prepare the journal entry to record Note A at issuance. DR: CR: Prepare the journal entry to record the retirement (payoff) of Note B. DR: DR: CR Prepare the journal entry to record the retirement of Note C DR: DR CR