On July 1, 2022, Blossom Co, pays $12,896 to Sunland Co, for a 2-year insurance contract. Both companies have fiscal years ending December 31. Journalize the entry on July 1 and the adjusting entry on December 31 for Sunland Co. Sunland uses the accounts Unearned Service Revenue and Service Revenue, (Record journal entries in the order presented in the problem. Credit occount titles are automatically indented when the amount is entered. Do not indent manualihy) Post the entry on July 1 and the annual adjustine entry on December 31 for Sunland Co. Pest entries in the onder of iournat entries presented in the previous port