At Pronghorn Corp., prepaid costs are debited to expense when cash is paid and unearned revenues are credited to revenue when the cash is received. During January of the current year, the following transactions occurred. Jan. 2 Received $10,100 for services to be performed in the future. Paid $3,672 for casualty insurance protection for the year. Paid $4,650 for supplies. 10 On January 31, it is determined that $3,460 of the service revenue has been earned and that there is $2,620 of supplies on hand. Journalize the January transactions. (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. Record journal entries in the order presented in the problem.) Credit Date Account Titles and Explanation Debit (To record cash received for services to be performed) (To record payment for insurance protection) Journalize the adjusting entries at January 31. (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 0 for the amounts.) Debit Date Account Titles and Explanation Credit Jan. 31 (Adjusting entry for insurance expense) Jan. 31 (Adjusting entry for supplies expense) Jan. 31 (Adjusting entry for unearned service revenue) T accounts. (Post entries in the order of journal entries presented in the previous parts.) Determine the ending balance in each of the Cash Supplies Prepaid Insurance Unearned Revenue Service Revenue Insurance Expense Supplies Expense