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Hubbard Street Dance Company Sells Subscriptions for Its Monthly Dance

Question 206

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Hubbard Street Dance Company sells subscriptions for its monthly dance performances.The company received annual subscription payments on November 15,2018 for performances that will take place during 2019 in the amount of $120,000.The subscription payments will be earned equally throughout each month.
Required:
Part a.Describe how the subscription payments should be reported in the balance sheet and income statement on December 31,2018
Part b.Describe how the subscription payments should be reported in the balance sheet and income statement on January 31,2019.
Part c.Prepare the journal entry for the receipt of annual subscription payments on November 15,2018.
Part d.Prepare the required adjusting entry for the subscription payments on January 31,2019.

Correct Answer:

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Part a
On December 31,2018,the $120,000 ...

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