On July 1, 2022, Pharoah Co. pays $14,384 to Carla Vista 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 Carla Vista Co. Carla Vista 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.) eTextbook and Media List of Accounts Post the entry on July 1 and the annual adjusting entry on December 31 for Carla Vista Co. (Post entries in the order of journal entries presented in the previous part.)