Please show calculations!!!!

University Survival Magazine Ltd. is a small company run by two enterprising university students. They publish an issue of the magazine once a month from September through April. The magazine reports on various university activities and provides information such as how to get the best concert tickets, where to get the best pizza for the best price, where the good study spots are, and how to get library staff to help with research. The magazine is sold either on a prepaid subscription basis for $13.80 for all eight issues, or for $1.90 per issue. During September, 1,800 subscriptions were sold. Up to the end of December, a total of 13,300 single copies were sold. The company also pre-sells advertising space in the magazine to local businesses that focus on the student market. During July and August, the company signed up several businesses and collected $16,000 in advertising revenues. The advertisements are to be included in all eight issues of the magazine. The cost of printing and distributing the first four issues of the magazine was $36,500, of which $32,400 was paid by the end of December. Miscellaneous other expenses totalling $2,500 were incurred and paid in cash between September and December. Journalize all the transactions to the end of December. (Enter debit entries first followed by credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Do not record any adjusting entries at this time.) Date Account and explanation Debit Credit July/Aug. Cash 16,000 Unearned Revenue 16,000 (To record collection of advertising revenue.) Sept. Cash 24,840 Unearned Revenue 24,840 (To record collection from sale of subscriptions.) Dec. Cash 25,270 Sales Revenue 25,270 (To record revenue from sale of single copies.) Dec. Operating Expenses 36,500 Accounts Payable 36,500 (To record cost of printing and distributing.) Dec. Accounts Payable 32,400 Cash 32,400 (To record payment of cost of printing and distributing.) Dec. Miscellaneous Expense 2,500 Cash 2.500 (To record other miscellaneous expenses incurred.) Prepare any necessary adjusting entries on December 31. (Enter debit entries first followed by credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) No. Account and explanation Debit Credit 1. Unearned Revenue Advertising Revenue (Adjusting entry for advertising revenue.) 2. Unearned Revenue Subscription Revenue (Adjusting entry for subscription revenue.) Prepare a simple statement of income for the magazine, for the period from July to December. (Enter loss using either a negative sign preceding the number e.g. -14,674 or parentheses e.g. (14,674).) University Survival Magazine Ltd. Statement of Income For the six months ended December 31, 20XX Revenues Subscription Revenue Advertising Revenue Sales Revenue 25,270 Total Revenues $ Expenses Operating Expenses 36,500 Miscellaneous Expense 2,500 Total Expenses $ Net Income /(Loss) Calculate the balance in the magazine's Cash account on December 31. $ Cash balance