On July 1, 2019, Pharoah Co. pays $20,000 to Wildhorse 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 Wildhorse Insurance Co. Wildhorse 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 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit Entry field with correct answer Entry field with incorrect answer now contains modified data Entry field with correct answer Entry field with correct answer Entry field with incorrect answer now contains modified data Entry field with correct answer Entry field with correct answer Entry field with correct answer Entry field with incorrect answer now contains modified data Entry field with correct answer Entry field with correct answer Entry field with incorrect answer now contains modified data Entry field with correct answer Entry field with correct answer Unearned Service Revenue Entry field with correct answer Entry field with incorrect answer Entry field with incorrect answer Entry field with incorrect answer Entry field with incorrect answer now contains modified data Entry field with incorrect answer now contains modified data Entry field with incorrect answer now contains modified data Entry field with incorrect answer now contains modified data Service Revenue Entry field with correct answer Entry field with correct answer Entry field with correct answer Entry field with correct answer