Oriole Games Inc. adjusts its accounts annually. The following information is available for the year ended December 31, 2022.

1.		Purchased a 1-year insurance policy on June 1 for $2,088 cash.
2.		Paid $7,540 on August 31 for 5 months rent in advance.
3.		On September 4, received $4,176 cash in advance from a corporation to sponsor a game each month for a total of 9 months for the most improved students at a local school.
4.		Signed a contract for cleaning services starting December 1 for $1,160 per month. Paid for the first 2 months on November 30. (Hint: Use the account Prepaid Cleaning to record prepayments.)
5.		On December 5, received $1,740 in advance from a gaming club. Determined that on December 31, $560 of these games had not yet been played.

For each of the above transactions, prepare the journal entry to record the initial transaction. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	choose a transaction date June 1, 2022Aug. 31, 2022Sept. 4, 2022Nov. 30, 2022Dec. 5, 2022	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
2.	choose a transaction date June 1, 2022Aug. 31, 2022Sept. 4, 2022Nov. 30, 2022Dec. 5, 2022	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
3.	choose a transaction date June 1, 2022Aug. 31, 2022Sept. 4, 2022Nov. 30, 2022Dec. 5, 2022	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
4.	choose a transaction date June 1, 2022Aug. 31, 2022Sept. 4, 2022Nov. 30, 2022Dec. 5, 2022	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
5.	choose a transaction date June 1, 2022Aug. 31, 2022Sept. 4, 2022Nov. 30, 2022Dec. 5, 2022	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount

eTextbook and Media

List of Accounts

For each of the above transactions, prepare the adjusting journal entry that is required on December 31. (Hint: Use the account Service Revenue for item 3 and Maintenance and Repairs Expense for item 4.) (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Dec. 31, 2022	Enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
		Enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
2.	Dec. 31, 2022	Enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
		Enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
3.	Dec. 31, 2022	Enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
		Enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
4.	Dec. 31, 2022	Enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
		Enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount
5.	Dec. 31, 2022	Enter an account title for the adjusting entry on December 31, 2022	enter a debit amount	enter a credit amount

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