Cullumber Games Inc. adjusts its accounts annually. The following information is available for the year ended December $31,2027\mathrm{.}1.$ Purchased a $1-$year insurance policy on June $1$ for $$1,908$ cash$\mathrm{.}2.$ Paid $$6,890$ on August $31$ for $5$ months' rent in advance$\mathrm{.}3.$ On September $4,$ received $$3,816$ cash in advance from a corporation to sponsor a game each month for a total of $9$ months for the most improved students at a local school$\mathrm{.}4.$ Signed a contract for cleaning services starting December $1$ for $$1,060$ 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 $$1,590$ in advance from a gaming club. Determined that on December $31,$ $$510$ of these games had not yet been played.For each of the above transactions, record the adjustment that is required on December $31$ in the tabular summary from part $($a$).($Hint: Use the account Service Revenue for item $3$ and Repairs and Maintenance Expense for item $4.)$Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.Increases in expenses require a negative sign or parentheses.Increases in Accumulated Depreciation require a negative sign or parentheses.