On July 1, 2017, Dobbs Co. pays $21,300 to Kalter Insurance Co. for a 3-year insurance contract. Both companies have fiscal years ending December 31. Journalize and post the entry on July 1 and the adjusting entry on December 31 for Kalter Insurance Co, Kalter uses the accounts Unearned Service Revenue and Service Revenue. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles Debit Credit Unearned Service Revenue Service Revenue On July 1, 2017, Dobbs Co. pays $20,700 to Kalter Insurance Co. for a 3-year insurance contract. Both companies have fiscal years ending December 31. For Dobbs Co., journalize and post the entry on July 1 and the annual adjusting entry on December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles Debit Credit Prepaid Insurance Insurance Expense The bookkeeper for Bradbury Company asks you to prepare the following accrued adjusting entries at December 31. 1. Interest on notes payable of $500 is accrued. 2. Services performed but not recorded total $2,100. 3. Salaries earned by employees of $770 have not been recorded. Use the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries and Wages Expense, and Salaries and Wages Payable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit No. Date Account Titles and Explanation 1. Dec. 31 2. Dec. 31 3. Dec. 31 By accessing this Question Assistance, you will learn while you earn points based on the Point Potential Policy set by your instructor