Wildhorse Games Inc. adjusts its accounts annually. The following information is available for the year ended December 31, 2022. 1. Purchased a 1-year insurance policy on June 1 for $2,016 cash. 2. Paid $7,280 on August 31 for 5 months' rent in advance. 3. On September 4, received $4,032 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. 5. Signed a contract for cleaning services starting December 1 for $1,120 per month. Paid for the first 2 months on November 30. (Hint: Use the account Prepaid Cleaning to record prepayments.) On December 5, received $1,680 in advance from a gaming club. Determined that on December 31, $540 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.) (Round answers to O decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Dec. 1. 31, Insurance Expense 1176 2022 Prepaid Insurance Dec. 2. 31, Rent Expense 5824 2022 Prepaid Rent Dec. 3. 31, Unearned Service Revenue 1792 2022 Service Revenue Dec. 4. 31, Maintenance and Repairs Expense 1,120 2022 Prepaid Cleaning Dec. 5. 31, Unearned Service Revenue 1140 2022 Service Revenue Credit 1176 5824 1792 1,120 1140 Post the journal entries in parts (a) and (b) to T-accounts and determine the final balance in each account. (Note: P Cash account is not required.) (Round answers to O decimal places, e.g. 5,275. Post entries in the order displayed in the statement.) Prepaid Insurance June 1 2,016 Dec. 31 Adj. Dec. 31 Bal. 840 Aug. 31 Prepaid Rent > > Unearned Service Revenue Prepaid Cleaning 1176 840 Insurance Expense Rent Expense Service Revenue Maintenance and Repairs Expense