On July 1, 2022, Sheridan Co. pays $10,168 to Oriole Co. for a 2-yepr insurance contract. Both companies have fiscal years ending December 31 . Journalize the entry on July 1 and the annual adjusting entry on December 31 for Oriole Co. Oriole 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 occount tities and enter O for the amounts.) Post the entry on July 1 and the annual adjusting entry on December 31 for Oriole Co. (Post entries in the order of joumal entries presented in the previous part.)