I was able to get part a but I am having trouble with the last two parts of part b that are bolded below. Thanks for the help!

Garcia Company had the following selected transactions during the year.

Jan.		1		The company paid $6,000 cash for 12 months of insurance coverage beginning immediately for the calendar year.
Aug.		1		The company received $2,400 cash in advance for 6 months of contracted services beginning on August 1 and ending on January 31.
Dec.		31		The company prepared any necessary year-end adjusting entries related to insurance coverage and services rendered.

b. Record journal entries for these transactions assuming Garcia follows the alternative practice of recording a prepayment of an expense in an expense account and recording a prepayment of revenue received in a revenue account. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

• Record the advance cash payment of insurance.
• Record the cash received in advance of services.
• Record the adjusting entry required for insurance.
• Record the adjusting entry required for services provided.