Worldwide Publishing completed the following transactions during 2020: October 1 Sold a six-month subscription, starting November 1, collecting cash of $780, plus a sales tax of 10%. November 15 Paid the sales tax collected in October to the state of New York. December 31 Made adjustment at year end to record the amount of subscription revenue earned during the year. Journalize the needed transactions. Date October 1 November 15 Description Debit Credit December 31