Shamrock Quest Games adjusts its accounts annually. Assume that any prepaid expenses are initially recorded in asset accounts. Assume that any revenue collected in advance is initially recorded as liabilities. The following information is available for the year ended December 31, 2024: 1. A $3,780 one-year insurance policy was purchased on April 1.2024. 2. Paid $5,650 on August 31, 2024, for five months' rent in advance. 3. 4. 5. On September 27, 2024, received $3,650 cash from a corporation that sponsors games for the most improved students attending a nearby school. The $3,650 was for 10 games, worth $365 each, that are played on the first Friday of each month starting in October. (Use the Unearned Revenue account.) Signed a contract for cleaning services starting December 1, 2024, for $530 per month. Paid for the first three months on November 30, 2024. (Use Office Expense for the adjusting entry.) On December 15, 2024, sold $930 of gift certificates to a local gaming club. On December 31, 2024, determined that $490 of these gift certificates had not yet been redeemed. (Use the account Unearned Revenue.)