4 Cash of $5,700 was collected on November of the current year for services to be rendered evenly over the next year beginning on November 1 of the current year. Unearned Service Revenue was credited when the cash was received. 5 On November 1 of the current year, Zimmerman paid a one-year premium for property insurance, $9,120, for coverage starting on that date. Cash was credited and Prepaid Insurance was debited for this amount. 6 The company earned service revenue of $3,000 on a special job that was completed December 29 of the current year. Collection will be made during January of the next year. No entry has been recorded