On July 1. 2025, Novak Co, pays $10,200 to Splish Insurance C0, for a 2-year insurance policy. Both companies have fiscal years ending December 31. Joumalize the entry on July 1 and the adjusting entry on December 31 for Splish Insurance Co. Splish uses the accounts Unearned Service Revenue and Service Revenue. (Credit account titles 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 Ofor the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)