a. If Mosh Insurance collects $11,400 in advance on August 1 for a 6 months' insurance policy, how much will Mosh report as a current liability for unearned insurance revenue at December 31 ? Unearned insurance revenue b. BPS has scheduled 5 concerts during the 2025 and sold 21,500 total tickets (4,300 per concert) at capacity for $60 each in advance. During June, two concerts were performed. Record the entry to recognize the performance of the two June concerts. (List debit entry before credit entry. Credit abcount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)