For each of the above transactions, prepare the adjusting journal entry that is required on December 31 . (Hint: Use the account Service Revenue for item 3 and Maintenance and Repairs Expense for item 4.) (U) St elf deblit entries before credit entries. I/ no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit occount tilles are outomotically indented when the amount is entered, Do not indent manually. Sunland Games inc adjusts its accounts annually. The following information is available for the year ended December 31,2025. 1. Purchased a 1-year insurance policy on June 1 for $1,980 cash. 2. Paid $6,240 on August 31 for 5 months' rent in advance. 3. On September 4 , received $3,510 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. 4. Signed a contract for cleaning services starting December 1 for $960 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 $1,440 in advance from a gaming club. Determined that on December 31,$455 of these games had not yet been played