Trevor Publishing completed the following transactions during 2020: 1 April Collected $440 cash for a six-month subscription. That amount includes GST of 10%. 15 May Remitted (paid) the GST to the Australian Taxation Office. 30 June Made the necessary adjustment at the financial year-end to record the amount of sales revenue earned during the year. Requirement Journalise these transactions. (Explanations aren't required.) Then report the liability on the balance sheet as at 30 June 2020. Journalise the transactions. (Record debits first, then credits. Explanations aren't required.) 1 April: Collected $440 cash for a six-month subscription. That amount includes GST of 10%. 15 May: Remitted (paid) the GST to the Australian Taxation Office. Report the liability on the balance sheet as at 30 June 2020