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Tier World Publishing completed the following transactions for one subscriber during 2021 : (Click the icon to view the transactions.) Requirement Start by journalizing the October 1 st transaction. Recall Tier World Publishing sold a one-year subscription, collecting cash of $1,900, plus sales tax of 7%. More info Oct 1 Sold a one-year subscription, collecting cash of $1,900, plus sales tax of 7%. The subscription will begin on October 1 . Next, journalize the November 15th transaction. Recall Tier World Publishing remitted (paid) the sales tax to the state of Ohio. Nov 15 Remitted (paid) the sales tax to the state of Ohio. Dec 31 Made the necessary adjustment at year-end