Post the journal entries in parts (a) and (b) to T-accounts and determine the final balance in each account. (Note: Posting to the Cash account is not required) (Round answers to 0 decimal places, e.g. 5,275. Post entries in the order displayed in the problem statement.) For each of the above transactions, prepare the journal entry to record the initisy nsaction. icredit account titles are automatically indented when the amount is ed. Do hus fident manually.) Dec: 5. 31, 2022 eTextbook and Media List of Accounts Blue Spruce Games Inc, adjusts its accounts annually. The following information is aks iable for the year ended December 31,2022. 1. P chased a 1-year insurance policy on June 1 for $2,160 cash. 2. Paid $7,800 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 $1,200 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 $1,800 in advance from a gaming club. Determined that on December 31,$580 of these games had not yet been played. For each of the above transactions, prepare the adjusting joumal 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, e3. 5,275 Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Rent Expense Service Revenue Maintenance and Repairs Expense Unearned Service Revenue Prepaid Cleaning Insurance Expense bove transactions, prepare the journal entry to record the initial transaction. (Credit account titles are indented when the amount is entered. Do not indent manually.)