Action Quest Games adjusts its accounts annually. Assume that any prepaid expenses are initially recorded in asset accounts. Assume that any revenue collected in advance is initially recorded as liabilities. The following information is available for the year ended December 31, 2021: 1. A $4,200 one-year insurance policy was purchased on April 1, 2021. 2. Paid $6,000 on August 31, 2021, for five months' rent in advance. 3. 4. 5. On September 27, 2021, received $4,000 cash from a corporation that sponsors games for the most improved students attending a nearby school. The $4,000 was for 10 games, worth $400 each, that are played on the first Friday of each month starting in October. (Use the Unearned Revenue account.) Signed a contract for cleaning services starting December 1, 2021, for $600 per month. Paid for the first three months on November 30, 2021. (Use Office Expense for the adjusting entry.) On December 15, 2021, sold $880 of gift certificates to a local game club. On December 31, 2021, determined that $430 of these gift certificates had not yet been redeemed. (Use the account Unearned Revenue.) (a)