Wildhorse Quest Games Co. 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 $2,100 cash. 2. Paid $6,400 on August 31 for 5 months' rent in advance. 3. 4. 5. On September 4, received $3,060 cash in advance from a company 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 $1,100 per month. Paid for the first 2 months on November 30. (Hint: Use the account Prepaid Cleaning to record prepayments.) On December 5, received $1,800 in advance from a gaming club. Determined that on December 31, $450 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.) (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31 Insurance Expense Prepaid Insurance (To record insurance used) Dec. 31 Rent Expense Prepaid Rent (To record rent used) Debit 1225 5120 Dec. 31 Unearned Service Revenue 1020 Service Revenue (To record revenue used) Dec. 31 Maintenance and Repairs Expense 11000 Credit 1225 5120 1020 (To record revenue used) Dec. 31 Maintenance and Repairs Expense 11000 Prepaid Cleaning (To record maintenance) Dec. 31 Unearned Service Revenue 1350 Service Revenue (To record monthly revenue) 11000 1350