On July $1\mathrm{.}2022,$ Carla Vata Co pars $$21,500$ to Sandilil Ca$.$ for a $2-$vear inurance contract. Both compunies hwe fiscal years ending December $31.$

$($a$1)$

Journalize the entry on Mly $1$ and the adjusting entry on December $31$ for Sandhill Co$.$ Sandhill uses the accounts Uneamed Service Revenve and Service Reverue. $($Rrcond jound entries in the order presemted in the problem. If ne entry is mpind select $"$No not hdent manvally$)$

$\backslash$table$[[$Date$,$Accenent Tities and Explanation,Debit,Credit$],[,,,],[,,,],[,,,]]$