I need help making a adjusting journal for these accounts:

a. At December 31, the unadjusted trial balance of H&R Tacks reports Prepaid Insurance of $5,040 and Insurance Expense of $0. The insurance was purchased on July 1 and provides coverage for 24 months.

b.At December 31, the unadjusted trial balance of H&R Tacks reports Unearned Revenue of $6,000 and Service Revenues of $34,800. One-half of the unearned revenue has been earned as of December 31.