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.) 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 eTextbook and Media List of Accounts Attempts: 2 of 3 used (c) Prepare the adjusting entry required on December 31 by (1) Lisa and (2) Mountain. (List all debit entries before credit entries Credit occount titles are outomotically intended when the omount is entered Do not indent monvely. If no entry is required, select "No Entry" for the occount titles and enter 0 for the omounts.) (1) Lisaltd. (2) Mountain Insurance Corp