at Cullumber Company, prepayments are debited to expense when paid, and unearned revenues are credited to revenue when cash is received. During January of the current year, the following transactions occurred.

Journalize and post the January transactions. (Use T-accounts.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Jan. 2 Supplies Expense Cash Jan. 15 Cash Service Revenue Debit 1536 1360 Credit 1360 (Post entries in the order of journal entries presented above.) (Post entries in the order of journal entries presented above.) Supplies Expense 1/10 1,360 Unearned Service Revenue Service Revenue \begin{tabular}{|l|} \hline \\ \hline \end{tabular} 1/15 4,880 At Cullumber Company, prepayments are debited to expense when paid, and unearned revenues are credited to revenue when cash is received. During January of the current year, the following transactions occurred. Jan. 2 Paid $1,536 for fire insurance protection for the year. 10 Paid $1,360 for supplies. 15 Received $4,880 for services to be performed in the future. On January 31 , it is determined that $2,000 of the services were performed and that there are $520 of supplies on hand. Determine the ending balance in each of the accounts. Cast $ Prepaid insurance $ Supplies $ Unearned service revenue $ Service revenue $ Insurance expense $ Supplies expense $ Journalize and post the adjusting entries at January 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)