The following table shows subscription revenue for three unrelated companies:

CompanyIIIIIIBeginning balance in Unearned Subscription Revenue$ 2,400$ 3,000$ 4,500Payments received during the year 40,000 25,000?Ending balance in Unearned Subscription Revenue? 4,000 2,000Subscription revenue earned during the year 39,000? 25,000

a. Fill in the missing amounts.

b. Ignoring dollar amounts, what journal entries may have recorded the payments?

5. The following table shows subscription revenue for three unrelated companies: a. Fill in the missing amounts. b. Ignoring dollar amounts, what journal entries may have recorded the payments