On June 1.2021. Jennifer Ltd. pays $6,120 to Winds 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) Jennifer 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. I no entry is required, select "No Entry for the account titles and enter for the amounts.) (1) Jennifer Ltd. Date Account Titles and Explanation Debit Credit June 1