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 4%.
• 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.

Journal

Date	Description	Debit	Credit
October 1	A/PA/RCOGSCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax PayableUnearned Revenue
October 1	A/PA/RCOGSCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax PayableUnearned Revenue
October 1	A/PA/RCOGSCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax PayableUnearned Revenue
November 15	A/PA/RCOGSCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax PayableUnearned Revenue
November 15	A/PA/RCOGSCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax PayableUnearned Revenue
December 31	A/PA/RCOGSCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax PayableUnearned Revenue
December 31	A/PA/RCOGSCashMerchandise InventorySales RevenueSales Tax ExpenseSales Tax PayableUnearned Revenue