Journalize the entry on July 1 and the adjusting entry on December 31 for Crane Co. Crane uses the accounts Unearned Service Revenue and Service Revenue. (Record joumal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Post the entry on July 1 and the annual adjusting entry on December 31 for Crane Ca. (Post entries in the order of joumal entries presented in the previous port.)