On July 1, 2022, Sunland C0, pays $13,200 to Oriole Insurance C0, 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 Oriole Insurance Co. Oriole uses the accounts Unearned Service Revenue and Service Revenue, (List oil debit entries before credit entries. Credit account titles are automaticolly indented when the amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem.)