On July 1, 2019, Ivanhoe Co. pays $19,000 to Tamarisk Insurance Co. for a 4-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 Tamarisk Insurance Co. Tamarisk 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. Round answers to o decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit July 1 Cash 19000 Unearned Service Revenue 19000 Dec. 31 | Unearned Service Revenue X Service Revenue Unearned Service Revenue Service Revenue