On July 1,2025, Crane Co. pays $18,000 to Flint 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 Flint Insurance Co. Flint uses the accounts Unearned Service Revenue and Service Revenue. (tist oll debit entries betore credit entries. Recond journal entries in the order presented in the problem. U no entry is required, select 'No Entry' for the occount eities and enter Ofor the amounts. Credit account tities are dutomatically indented when the amount is entered. Do not indent manualiy