On July 1, 2022, Sheridan Co. pays $13,144 to Wildhorse Co. for a 2-year 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 Wildhorse Co. Wildhorse 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 O for the amounts.) Date Account Titles and Explanation eTextbook and Media List of Accounts Debit Credit Post the entry on July 1 and the annual adjusting entry on December 31 for Wildhorse Co. (Post entries in the order of journal entries presented in the previous part.) Unearned Service Revenue Service Revenue