Monty 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 $1,860 cash. 2. Paid $6,110 on August 31 for 5 months rent in advance. 3. On September 4 , received $3,420 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 $940 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 $1,410 in advance from a gaming club. Determined that on December 31,$445 of these games had not yet been played. For each of the above transactions, prepare the journal entry to record the initial transaction. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually) 5. Dec. 5, 2025 \& Cash Unearned Service Revenue For each of the above transactions, prepare the adjusting journal entry that is required on December 31 . (Hint: Use the account Service Revenue for item 3 and Maintenance and Repairs Expense for item 4 ) (List all debit entries before credit entries. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts, Credit account titles are outomatically indented when the. amount is entered. Do not indent manually. 5. 31, Unearned Service Revenue Service Revenue