Teal 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 \\( \\$ 4,140 \\) one-year insurance policy was purchased on April 1, 2024. 2. Paid \\( \\$ 5,950 \\) on August 31,2024 , for five months' rent in advance. 3. On September 27,2024 , received \\( \\$ 3,950 \\) cash from a corporation that sponsors games for the most improved students attending a nearby school. The \\( \\$ 3,950 \\) was for 10 games, worth \\( \\$ 395 \\) each, that are played on the first Friday of each month starting in October. (Use the Unearned Revenue for the initial entry and Service Revenue for the adjusting entry.) 4. Signed a contract for cleaning services starting December 1,2024 , for \\( \\$ 590 \\) per month. Paid for the first three months on November 30, 2024. (Use Prepaid Expenses for the initial entry and Office Expense for the adjusting entry.) 5. On December 15,2024 , sold \\( \\$ 860 \\) of gift certificates to a local gaming club. On December 31,2024 , determined that \\( \\$ 440 \\) of these gift certificates had not yet been redeemed. (Use the account Unearned Revenue.) (a) For each transaction, prepare the journal entry to record the initial transaction. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select \"No Entry\" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)