On July 1, 2022, Major Co. pays $15,120 to Mesa 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 annual adjusting entry on December 31 for Mesa Insurance Co. Mesa uses the accounts Unearned Service Revenue and Service Revenue. (List all debit entries before credit entries. 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.)