Roaker Dance Company sells subscriptions for its dance season which includes 9 performances. The company received annual subscription payments on November 15, 2015 for performances that will take place during 2016 in the amount of $225,000. The subscription payments will be earned equally for each dance performance. The first performance of the season is January 31, 3016. Required: Please show calculations Part a. Prepare the journal entry for the receipt of annual subscription payments on November 15, 2015. Part b. Prepare the required adjusting entry for the subscription payments on January 31, 2016