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.) Start by journalizing the October 1st transaction. Recall Tier World Publishing sold a one-year subscription, collecting cash of $1,700, plus sales tax of 9%. Date Oct Journal Entry Accounts Debit Credit