On July 1,2022, Blossom Co. pays $11,160 to Cullumber Co. for a 2-year insurance contract. Both companies have fiscal years ending December 31 Journalize the entry on July 1 and the annual adjusting entry on December 31 for Cullumber Co. Cullumber uses the atcounts Unearned Service Revenue and Service Revenue. (Record journol entries in the order presented in the problem. Credit occount titles are automatically indented when the amount is entered. Do not indent monually, If no entry is required, select "No Entry" for the occount titles. and enter O for the amounts.) Post the entry on July 1 and the annual adjusting entry on December 31 for Cullumber Co. (Post entries in the order of joumal entries I Wesa in the nrevious part.)