At Sandhill Ltd., 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 $10,300 for services to be performed in the future. 2. Paid $3,636 for casualty insurance protection for the year. 10 Paid $5,300 for supplies. On January 31, it is determined that $3.780 of the service revenue has been earned and that $2.700 of supplies are on hand. Journalize the January transactions. (Ust all debit entries before credit entries. Credit occount 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. Record journal entries in the order presented in the problem.) Journalize the adjusting entries at January 31. (List all debit entries before credit entries. Credit occount titles are automotically 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.)