Journalize the entry on July 1 and the annual adjusting entry on Decembef 31 for Cullumber Co. Cullumber uses the accounts Unearned Service Revenut and Service Revenue. (Record joumai entries in the order presented in the problen. Credit occount titles are automaticolily indented when the arnourt is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts) Post the entry on July 1 and the annual adjusting entry on December 31 for Cullumber Co. Post entries in the order offoumol entries presentedin the previous port