On July 1, 2025, Coronado Co, pays $13,752 to Whispering Insurance Co. for a 3-year insurance policy. Both companies have fiscal ycars ending December 31. For Coronado Co, journalize the entry on July 1 and the adjusting entry on December 31 . (Credit account tifles are automatically indented when 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. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)