BE3.5 (LO 2) On July 1, 2019, Major Co. pays \$15.120 to Mesa Insurance Co. for a 4-year insurance Prepare udjusting entry for porpoil contract. Both companies have fiscal years ending December 31. For Major Co., journalize and post the expense. entry on July I and the annual adjusting entry on December 31 . BE3.6 (LO 2) Using the data in BE3.5, journalize and post the entry on July I and the adjusting entry on Prepure adjurting entry for uneur December 31 for Mesa Insurance Co. Mesa uses the accounts Unearned Service Revenue and Service mirnue. Revenue. BE3.7 (LO 3) The bookkeeper for Abduli Company asks you to prepare the following acerued adjusting Prepare adjusting entries for entries at December 31 . acrruals. 1. Interest on notes payable of $400 is accrued. 2. Services performed but not recorded total $2,300. 3. Salaries earned by employees of $900 have not been recorded. Use the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries and Wages Expense, and Salaries and Wages Payable