On June 1, 2021, Angela Ltd. pays \$5,760 to Vista Insurance Corp. for a one-year insurance policy. Both companies have fiscal years ending December 31 and adjust their accounts annually. Calculate the amount of insurance that expired during 2021 and the unexpired cost at December 31. Expired in 2021 $ Unexpired cost at December 31, 2021 $ Prepare the adjusting entry required on December 31 by (1) Angela and (2) Vista. (List all debit entries before credit entries. Credit account titles are automatically intended when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (1) Angela Ltd. (2) Vista Insurance Corp