Final answer:
The amount in the Subscriptions Sold in Advance account should be carried over from the adjusted trial balance of the 10-column work sheet to the Balance sheet as a liability (credit) column.
Step-by-step explanation:
The amount in the Subscriptions Sold in Advance account should be carried over from the adjusted trial balance of the 10-column work sheet to the Balance sheet as a liability (credit) column.
This is because Subscriptions Sold in Advance represents unearned revenue, which is a liability for the company. When the subscription is actually delivered to the customer, the revenue is recognized as earned and the liability is decreased.
By carrying over the amount to the Balance sheet as a credit, it reflects that the company owes a certain amount to its customers for the unearned subscriptions.