Gueen \& Ace Games (Q8A Games) runs its business from January 1 to December 31 (vear-end). On January 1, 2023, QSA Games pays $12,000 for a one-year insurance poilcy that covers January 1,2023 to December 31,2023 , Recond the jounal entries for the totowing 1. Record the initiat entry on January 1,2023, when QSA Games pays for the insurance policy. 2. The following are independent situations, Assume Q\&A Games reports using the following accounting periods. a. Monthly (1 month)-Assume Q\&A Games reports on a monthly basis. Record the adjusting journal entry on January 30, 2023. b. Quarterty (3 months)-Assume Q\&A Games reports on a quarterly basis. Record the adjusting joumal entry on March 30, 2023. c. Seml-annual (6 months)-Assume Q8A Games reports on a semi-annual basis. Record the adjusting joumal entry on June 30,2023. d. Annual (12 months)-Assume Q\&A Games reports on an annual basis. Record the adjusting journal entry on December 31,2023. Journal entry worksheet Record monthly adjusting entries for prepaid insurance: Note: Enter debits before credits