Problem 10 3 Problemi 10 CURRENT LIABILITIES 3 journal entries 4 5 6 712/31/2021 ABC Publishing sold 12 month subscriptions of its new magazine at a subscription rate of $20 each. Number of subscriptions sold by December 31 was 300 GENERAL JOURNAL Account Title Date Debit Credit 0 INSTRUCTIONS: Prepare the journal entries to record the sale of the subscriptions on December 31, 2021 and the mailing of the first issue of the magazine on January 15, 2022. 4 B B GENERAL JOURNAL Debit Credit Date Account Title 5 12/31/2021 ABC Co. does not separate sales and sales taxes at the time of sale. 6 Register total for December is 424 7 All sales are subject to sales tax of 6% 8 INSTRUCTIONS: Prepare the journal entry to record the sales transaction and the related sales tax TRAbility