show calculations please

14) BMCC, a magazine, collected $480,000 in subscription revenue in May. Each subscriber will receive an issue of the magazine for each of the next 12 months, beginning with the une issue. The company uses the accrual basis of accounting. Prepare the adjusting entry needed on June 30. (Ignore explanation). Assume the magazine initially records a liability for the subscription revenue. 15) BMCC has a weekly payroll of $50,000. December 31, 2018 falls on Thursday and BMCC will pay its employees the following Monday January 4, 2019) for the previous full week. Assume that the company has a five-day workweek and has an unadjusted balance in Salaries Expense of S815,000 at December 31. Prepare the December 31, 2018 adjusting entry 16) BMCC has a weekly payroll of 550,000. December 31 falls on Thursday and BMCC will pay its employees the following Monday january 4) for the previous full week. Assume that the company has a five-day workweek and has an unadjusted balance in Salaries Expense of $845,000 at December 31. Prepare the January 4 joumal entry