Sheridan 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 $1,500 cash. 2. Paid $5,460 on August 31 for 5 months' rent in advance. 3. 4. 5. On September 4, received $3,060 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. Signed a contract for cleaning services starting December 1 for $840 per month. Paid for the first 2 months on November 30. (Hint: Use the account Prepaid Cleaning to record prepayments.) On December 5, received $1,260 in advance from a gaming club. Determined that on December 31, $400 of these games had not yet been played. No. Date Account Titles and Explanation Debit Credit Dec. 1. 31, 2025 Insurance Expense $375 Prepaid Insurance Dec. $1365 2. 31, Rent Expense 2025 Prepaid Rent Dec. 3. 31, Unearned Service Revenue $2040 2025 Service Revenue $840 31, Maintenance and Repairs Expense 4. Dec. 2025 $375 $1365 Prepaid Cleaning Dec. $2040 5. 31, Unearned Service Revenue $860 2025 Service Revenue $840 $860