Tamarisk 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 $1.980 cash. 2. Paid $6,760 on August 31 for 5 months rent in advance. 3. On September 4 , received $3,780 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 $1,040 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 $1,560 in advance from a gaming club. Determined that on December 31,$495 of these games had not yet been played: For each of the above transactions, prepare the adjusting journal entry that is required on December 31 . (Hint: Use the account Service Revenue for item 3 and Maintenance and Repairs Expense for item 4.) (Uist all debit entries before credit entries, If no entry is required, select "No Entry" for the occount titles and enter O for the amounts, Credit account titles are outomatically indented when the amount is entered. Do not indent manually.)