Action Quest Games Inc. adjusts its accounts annually. The following information is available for the year ended December 31,2017. 1. Purchased a 1-year insurance policy on June 1 for $2,760 cash. 2. Paid $6,100 on August 31 for 5 months' rent in advance. 3. On September 4, received $3,510 cash in advance from a corporation to sponsor a game each month for a total of 9 months for the most improved students at a local school. 4. Signed a contract for cleaning services starting December 1 for $1,050 per month. Paid for the first 2 months on November 30. (Hint: Use the account Prepaid Cleaning to record prepayments.) 5. On December 5 , received $1,400 in advance from a gaming club. Determined that on December 31,$500 of these games had not yet been played. Date Account Titles and Explanation Debit Credit une 1, 2017 Prepaid Insurance \begin{tabular}{|r|} \hline 2760 \\ \hline \end{tabular} Cash 2760 tug. 31,2017 Prepaid Rent 6100 Cash iept. 4, 2017 Cash 3510 Unearned Service Revenue Jov. 30,2017 Prepaid Cleaning 2100 3510 Cash )ec. 5,2017 Cash 1400 Unearned Service Revenue For each of the above transactions, prepare the adjusting journal entry that is required on December 31. (Hint: Use the account Service Revenue for item 3 and Maintenance and Repairs Expense for item 4.) (Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Dec. 4. 31 , 2017 Dec. 5. 31, 2017