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 2 3. 4. 5. A $4,020 one-year insurance policy was purchased on April 1, 2021. Paid $5,850 on August 31, 2021, for five months' rent in advance. On September 27, 2021. received $3,850 cash from a corporation that sponsors games for the most improved students attending a nearby school. The $3.850 was for 10 games, worth $385 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 $570 per month. Paid for the first three months on November 30, 2021. (Use Office Expense for the adjusting entry) On December 15, 2021, sold $960 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) For each transaction, prepare the journal entry to record the initial transaction. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts)