On June 1, 2021, Lisa Ltd. pays $4,680 to Mountain Insurance Corp. for a one-year insurance policy. Both companies have fiscal years ending December 31 and adjust their accounts annually. (a) Record the June 1 transaction on the books of (1) Lisa and (2) Mountain. (List all debit entries before credit entries. Credit account tities 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.) 8 Your answer is incorrect. Calculate the amount of insurance that expired during 2021 and the unexpired cost at December 31