On October 1, Sponge Bob, Inc. received $240 up front from a customer for a yearly magazine subscription. Magazines are provided one per month. Record the following journal entries. a. Record the initial receipt of payment from the customer on October 1b. Record the adjusting entry for three months of magazines provided to the customer by December 31 (for October, November, and December)

a. Debit Cash account $240

   Credit Unearned/deferred revenue  $240

Being entries for cash received up front for yearly magazine subscription.

b. Debit Unearned/deferred revenue   $60

   Credit Subscription revenue              $60

Being entries to recognize revenue earned by 31 December

Explanation:

When cash is received in advance from customers, this represents a liability to the entity as the company has an obligation as a result of the past receipt of cash.

Since On October 1, Sponge Bob, Inc. received $240 up front from a customer for a yearly magazine subscription. Magazines are provided one per month.

Monthly earnings = 1/12 × $240 = $20

Entries required on October 1 for Sponge Bob, Inc. are

Debit Cash account $240

Credit Unearned/deferred revenue  $240

Being entries for cash received up front for yearly magazine subscription.

For 3 months of magazines provided to the customer by December 31

Revenue earned = 3 × $20 =$60

Adjusting entries required by 31 December

Debit Unearned/deferred revenue   $60

Credit Subscription revenue              $60

Being entries to recognize revenue earned by 31 December

if kj of heat is transferred o 1200 g liquid water at 36'c, what would the new temperature of the water be? (he specific heat capacity of liquid water is 4.186 j/g''c)

a. 15'c

b.100'c

c.51'c

d.36'c

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