plz assist & if so plz explain how you received your answer so I can follow along.

E8-26B. (Learning Objective 4: Record and report current liabilities) Centennial Publishing completed the following transactions for one subscriber during 2018: Oct 1 Nov 15 Dec 31 Sold a one-year subscription, collecting cash of $2,100, plus sales tax of 6%. The subscription will begin on October 1. Remitted (paid) the sales tax to the state of Nebraska. Made the necessary adjustment at year-end. Requirement 1. Journalize these transactions (explanations not required). Then report any liability on the company's balance sheet at December 31, 2018