Travis Publishing completed the following transactions during 2018: (Click the icon to view the transactions.) Journalize the transactions (explanations are not required). Round to the nearest dollar. (Record debits first, then credits. Exclude explanations from journal entries.) Oct. 1: Sold a six-month subscription (starting on November 1), collecting cash of $540, plus sales tax of 7%. (Prepare a single compound entry for this transaction.) Date Accounts and Explanation Debit Credit Oct. 1 Cash 578 540 38 Accounts Receivable Cash Sales Tax Expense Sales Tax Payable Subscription Revenue Unearned Revenue Oct. Nov. Dec. 1 Sold a six-month subscription (starting on November 1), collecting cash of $540, plus sales tax of 7%. 15 Remitted (paid) the sales tax to the state of Tennessee. 31 Made the necessary adjustment at year-end to record the amount of subscription revenue earned during the year