On July 1, 2025, Cullumber Co. pays $24,000 to Flint Insurance Co. for a 1-year insurance contract. Both companies have fiscal years ending December 31. (a1) 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 Debit Credit