On July 1, 2022. Carla Vista Co. pays $14,632 to Sandhill Co. for a 2-year insurance contract. Both companies have fiscal years ending December 31 Journalize the entry on July 1 and the annual adjuling entry on December 31 for Sandhill Co. Sandhill uses the accounts Unearned Service Revenue and Service Revenue. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit