Swifty 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 $4,940 on August 31 for 5 months' rent in advance. 3. On September 4, received $2,700 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 $760 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 $1,140 in advance from a gaming club. Determined that on December 31,$360 of these games had not yet been played. 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.) No. Date Account Titles and Explanation Dec. 1. 31, Insurance Expense 2025 Prepaid Insurance Dec. 2. 31, Rent Expense 2025 Prepaid Rent Dec. 3. 31, Unearned Service Revenue 2025 Service Revenue Dec. 4. 31, Maintenance and Repairs Expense 2025 Prepaid Cleaning 5. Dec. 31, Unearned Service Revenue Service Revenue Debit Credit Prepaid Insurance Prepaid Rent \begin{tabular}{|r|r|r|rrr} \hline Aug. 31 & & 4940 & Dec.31 Adj. & 3952 \\ \hline Dec.31 Bal. v & 988 & & \\ \hline \end{tabular} Unearned Service Revenue Dec. 31 Adj. Dec. 31 Adj. 1980 Prepaid Cleaning 1520 760 Dec. 31 Bal. 1560 Dec. 31 Bal. Dec. 31 Adj. 760 Insurance Expense Swifty 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 $4,940 on August 31 for 5 months' rent in advance. 3. On September 4, received $2,700 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 $760 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 $1,140 in advance from a gaming club. Determined that on December 31,$360 of these games had not yet been played. 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.) No. Date Account Titles and Explanation Dec. 1. 31, Insurance Expense 2025 Prepaid Insurance Dec. 2. 31, Rent Expense 2025 Prepaid Rent Dec. 3. 31, Unearned Service Revenue 2025 Service Revenue Dec. 4. 31, Maintenance and Repairs Expense 2025 Prepaid Cleaning 5. Dec. 31, Unearned Service Revenue Service Revenue Debit Credit Prepaid Insurance Prepaid Rent \begin{tabular}{|r|r|r|rrr} \hline Aug. 31 & & 4940 & Dec.31 Adj. & 3952 \\ \hline Dec.31 Bal. v & 988 & & \\ \hline \end{tabular} Unearned Service Revenue Dec. 31 Adj. Dec. 31 Adj. 1980 Prepaid Cleaning 1520 760 Dec. 31 Bal. 1560 Dec. 31 Bal. Dec. 31 Adj. 760 Insurance Expense