On June 1, 2021, Mary Ltd. pays $6,960 to Winds Insurance Corp. for a one-year insurance policy. Both companies have fiscal years ending December 31 and adjust their accounts annually. Record the June 1 transaction on the books of (1) Mary and (2) Winds. (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 for the amounts.) (1) Mary Ltd. Debit Credit Date Account Titles and Explanation June 1 (2) Winds Insurance Corr. Debit Credit Date Account Titles and Explanation June 1