On July 1, 2025, Sheridan Co. pays $20,400 to Culver Insurance Co. for a 2-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 Culver Insurance Co. Culver 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.) The unadjusted trial balance of Wildhorse Exposure Inc. had these balances for the following select accounts: Supplies $3,150, Unearned Service Revenue $8,100, and Prepaid Rent $1,230. At the end of the period, a count showed $500 of supplies on hand. Services of $2.950 had been performed related to the unearned revenue account, and one month's worth of rent, worth $410, had been consumed by Wildhorse Exposure. Record the required adjusting entries related to these events. (List all debit entries before credit entries. 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) At December 31 of the current year, Sunland Corporation had a number of items that were not reflected in its accounting records. Maintenance and repair costs of $900 were incurred but not paid. Utilities costing $370 were used but not paid, and use of a warehouse space worth $2,070 was provided to a tenant who had not been billed as of the end of the month. Record the required adjusting entries related to these events. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are outomatically indented when the amount is entered. Do not indent manually]