please solve ALL parts!!

all components are shown, picture is just a bit whacky

QS 3-11 (Algo) Adjusting for unearned (deferred) revenues LO P2 For each separate case below, follow the three-step process for adjusting the unearned revenue liability account at December 31. Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal. Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Assume no other adjusting entries are made during the year. b. Caden startod a new publication called Contest News. Its subscribers paly 536 to receive 12 monthly issues. With every new. stubcriber, Caden debits Cash and crodits Unearned 5 ubscription Revenue for the amounts received. The company has 100 . new subscribers as ol July 1 . It sends Contest News to oach of these subscribers overy month from July through Docember. Assuming no changes in subscribers, prepare the year-end journal entry that Caden must make as of December 31 to adjust the'Subscription Revenue account and the Unearned Subscription Revenue account