Ivanhoe Games Inc. adjusts its accounts annually. The following information is available for the year ended December 31, 2022. 1. Purchased a 1-year insurance policy on June 1 for $1,548 cash. 2. Paid $5,590 on August 31 for 5 months' rent in advance. 3. 4. 5. On September 4, received $3,096 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. Signed a contract for cleaning services starting December 1 for $860 per month. Paid for the first 2 months on November 30. (Hint: Use the account Prepaid Cleaning to record prepayments.) On December 5, received $1,290 in advance from a gaming club. Determined that on December 31, $410 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.) (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) 2022 1. Dec. 31 2. Dec. 31 3. Dec. 31 4. Dec. 31 5. Dec. 31 Assets Prepd. Cash Insur. + Prepd. Rent Prepc + Clear Liabilities Prepd. Unearned Com. Clean. Serv. Rev. Stock Rev. Stockhold Rev. Stockholders' Equity Retained Earnings Exp. Div Service Revenue Insurance Expense Repairs & Maintenance Expense Rent Expense