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 $1,440 cash.

2.Paid $5,800 on August 31 for 5 months' rent in advance.

3.On September 4, received $4,230 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 $950 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, $350 of these games had not yet been played.

How to post journal entries for part a and b for service revenue and unearned service revenue?