Tier World Publishing completed the following transactions for one subscriber during 2021: (Click the icon to view the transactions.) Requirement 1. Journalize these transactions (explanations not required). Then report any liability on the company's balance sheet at December 31, 2021. (Record debits first, then credits. Exclude explanations from journal entries.) Nov 15 Sales Tax Payable Cash 63 63 Make the necessary adjustment at year-end, December 31, to record the amount of subscription revenue earned during the year. Journal Entry Date Accounts Dec 31 Unearned Subscription Revenue Subscription Revenue Debit Credit 525 525 Report the liability on the company's balance sheet at December 31, 2021. (If an input field is not used in the table leave the field empty; do not select a label or enter a zero)) Balance Sheet (partial) Account Amount Tier World Publishing completed the following transactions for one subscriber during 2021: (Click the icon to view the transactions.) Requirement 1. Journalize these transactions (explanations not required). Then report any liability on the company's balance sheet at December 31, 2021. (Record debit explanations from journal entries.) Start by journalizing the October 1st transaction. Recall Tier World Publishing sold a one-year subscription, collecting cash of $2,100, plus sales tax of 3% Journal Entry Date Accounts Oct 1 Cash Sales Tax Payable Unearned Subscription Revenue. Debit Credit 2,163 63 2,100