On July 1, 2025, Crane Co. pays $18,000 to Flint Insurance Co. for a 2-year insurance contract. Both companies have fiscal years ending December 31. (a1) Your Answer Correct Answer (Used) Your answer is partially correct. Journalize the entry on July 1 and the adjusting entry on December 31 for Flint Insurance Co. Flint uses the accounts Unearned Service Revenue and Service Revenue. (List all debit entries before credit entries. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually) Date Account Titles and Explanation July 1 Service Revenue Unearned Service Revenue Dec. 31 v Unearned Service Revenue Service Revenue Debit 18000 9000 Credit 1800 900 Post the entry on July 1 and the adjusting entry on December 31 for Flint Insurance Co. (Post entries in the order of journal entries presented in the previous part.) Unearned Service Revenue Service Revenue