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.) Prepare the adjusting entry required on December 31 by (1) Lisa and (2) Mountain. (List oll debit entries before credit entries, Credit account titles are outomaticolly intended when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter O for the amounts.) (2) Mountain Insurance Corp. Post the above entries and indicate the adjusted balance in each account. (Post entries in the order of journal entries presented in the previous question.J Lisaltd Mountain Insurance Corp