On July 1,2022, Cullumber Ca. pays $13,400 to Marigold Insurance Co, for a 4 -year insurance contract. Both companles have fiscal years ending December 31. For Cullumber Co, joumalize and post the entry on July 1 and the anmual adjusting entry on December 31 . (Uist all debit entries before credit entries. Credit account titles are outomaticaliy indented when the amount is entered. Do not indent manually. Record journol entries in the order presented in the