Peat the journal entries in parts ( ) and (b) to T-accounts and determine the final balance in each account balance. (Note Posting to the Cash aceount is not requirad.) (Post entries in the onder presented in the previous parts) 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.) (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) For each of the above transactions, prepare the journal entry to record the initial transaction. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Blossom Games Inc. adjusts its accounts annually. The following information is available for the year ended December 31,2025. 1. Purchased a 1-year insurance policy on June 1 for $2,520 cash. 2. Paid $7,670 on August 31 for 5 months' rent in advance. 3. On September 4, received $4,320 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 $1,180 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 $1,770 in advance from a gaming club. Determined that on December 31,$560 of these games hac not yet been played