Maintenance and Repairs Expense Unearned Service Revenue Prepaid Cleaning Sheridan 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 $1,500 cash. 2. Paid $5,460 on August 31 for 5 months' rent in advance. 3. On September 4 , received $3,060 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 $840 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 $1,260 in advance from a gaming club. Determined that on December 31,$400 of these games had not yet been played. Post the journal entries in parts (a) and (b) to T-accounts and determine the final balance in each account balance. (Note: Posting to the Cash account is not required.) (Post entries in the order presented in the previous parts.)