Model Maker Sold 6,000 One-Year Prepaid Subscriptions to Its Monthly

question 12

Essay

Model Maker sold 6,000 one-year prepaid subscriptions to its monthly magazine for $40 per subscription. The subscription year runs from September to August. What is the December 31 adjusting entry for subscription revenue?

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Definitions:

Behaviorist Perspective

A theory in psychology that focuses on observable behaviors rather than on internal mental processes, emphasizing the role of environment and experience in shaping behavior.

Neutral Stimulus

A stimulus that initially produces no specific response other than focusing attention, until it is associated with an unconditioned stimulus.

Unconditioned Stimulus

In classical conditioning, a stimulus that unconditionally—naturally and automatically—triggers a response without any learning needed.

Behaviorism

An approach to psychology that emphasizes the study of observable behavior and the role of the environment and prior experience as determinants of behavior.