On March 1, 2021, Big North Insurance received $3.840 cash from Crane Company for a one-year insurance policy. Big North Insurance has an October 31 fiscal year end and adjusts accounts annually. Complete the following for Big North Insurance. Prepare the March 1, 2021, journal entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Mar. 1 List of Accounts Calculate the amount of revenue to recognize during 2021 and the amount unearned at October 31, 2021. Amount earned to October 31 $ $ $ Amount unearned at October 31 List of Accounts Prepare the adjusting entry required on October 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Debit Credit Date Account Titles and Explanation Oct. 31 List of Accounts Using Taccounts, post the entries for (a) and (c) above and indicate the adjusted balance in each account. (Post entries in the order of journal entries presented in the previous part.) Unearned Revenue Service Revenue