Publishing completed the following transactions for one subscriber during 2021: Oct 1 Sold a one-year subscription, collecting cash of $1,800, plus sales tax of 10%. Nov 15 The subscription will begin on October 1. Dec 31 Remitted (paid the sales tax to the state of South Carolina. Made the necessary adjustment at year-end. 1. lournalize these transactions (explanations not required). Then report any liability on the company's balance sheet at December 31, 2021