The unearned subscriptions account reflected a balance of $32,500 prior to any adjustments. It is determined that $9,800 in subscriptions remain unearned at the end of the period. The adjusting journal entry should include a

The adjusting entry made at the end of the year should be:

Dr Unearned subscriptions 22,700

    Cr Revenue from subscriptions 22,700

Unearned subscriptions is a liability account with a credit balance, and since it will decrease, you must debit it.

Once the revenue from subscriptions is earned, then you must credit it (as all revenues are).

answer; ///(d); determining who competes most closely   with whom evaluating whether industry driving forces and competitive pressure favor some strategic groups and hurt others, and ascertaining whether the profit potential of different strategic groups varies due to the strengths and weaknesses in each groups respective market positions;

answer; experimentation;