According to the following transactions in a company, identify, at least, the two accounts involved in the transaction and state which account have to be debited and which one credited marking a cross in the right column.

On November 1, Alfa Corporation purchased a six-month insurance policy from The Beta Agency for $4,500.

1	Transaction	Accounts	Dr.	Cr.
	Prepare the necessary adjusting entry for Alfa Corporation on November 30, assuming it recorded the November 1st expenditure as Unexpired Insurance.	I
2	Transaction	Accounts	Dr.	Cr.
	Prepare the necessary adjusting entry for Beta Agency on November 30, assuming it recorded Alfa Corporation payment as Unearned Insurance Premiums.