Journalize the entry on July 1 and the adjusting entry on December 31 for Flint Insurance Co. Flint uses the accounts Unearned Service Revenue and Service Revenue. (List all debit entries before credit entries. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Post the entry on July 1 and the adjusting entry on December 31 for Flint Insurance Co. (Post entries in the order of joumal entries presented in the previous part.)