Post the journal entries in parts (a) and (b) to T-accounts and determine the final balance in each account balance. (Note: Posting to the Cash account is not required.) (Post entries in the order presented in the previous parts.) \begin{tabular}{|c|c|c|c|} \hline Date & Account Titles and Explanation & Debit & Credit \\ \hline \multirow[t]{2}{*}{ e 1,2025} & Prepaid Insurance & 1,620 & \\ \hline & Cash & & 1,620 \\ \hline \multirow[t]{2}{*}{ g. 31,2025} & Prepaid Rent & 5,850 & \\ \hline & Cash & & 5,850 \\ \hline \multirow[t]{2}{*}{ ot. 4,2025} & Cash & 3,240 & \\ \hline & Unearned Service Revenue & & 3,240 \\ \hline \multirow[t]{2}{*}{ v. 30,2025} & Prepaid Cleaning & 1,800 & \\ \hline & Cash & & 1,800 \\ \hline \multirow[t]{2}{*}{ c. 5,2025} & Cash & 1,350 & \\ \hline & Unearned Service Revenue & & 1,350 \\ \hline \end{tabular} Metlock 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 $1,620 cash. 2. Paid $5,850 on August 31 for 5 months' rent in advance. 3. On September 4, received $3,240 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 $900 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 $1,350 in advance from a gaming club. Determined that on December 31,$430 of these games had not yet been played. \begin{tabular}{|c|c|c|c|} \hline Dec. 31 Adj. & 1,440 & Sept. 4 & 3,240 \\ \hline Dec. 31 Adj. & 3,150 & Dec. 5 & 1,350 \\ \hline Dec. 31 Bal. & 4,590 & Dec. 31 Bal. & 4,590 \\ \hline \end{tabular} Prepaid Cleaning \begin{tabular}{|c|c|c|c|c|} \hline Nov. 30 & & 1800 & Dec.31 Adj. & 900 \\ \hline Dec. 31 Bal. & & 1800 & Dec. 31 Bal. & 900 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Insurance Expense } \\ \hline Dec. 31 Adj. & 945 & & \\ \hline Dec. 31 Bal. & 945 & & \\ \hline \multicolumn{4}{|c|}{ Rent Expense } \\ \hline Dec.31 Adj. & 4,680 & & \\ \hline Dec. 31 Bal. & 4,680 & Dec. 31 Bal. & 4,680 \\ \hline \end{tabular} No. Date Account Titles and Explanation Debit Credit \begin{tabular}{rr|l} & Dec. \\ 1. & 31, & \\ 2025 & \end{tabular} Prepaid Insurance Dec. 2. 31, Rent Expense 2025 Prepaid Rent 31,2025Dec.UnearnedServiceRevenue Service Revenue Dec. 31, 2025 Maintenance and Repairs Expense Prepaid Cleaning 900