On July $1,2025,$ Tamarisk Co$.$ pays $$14,292$ to Vaughn Insurance Co$.$ for a $3-$year insurance policy. Both companies have fiscal years ending December $31.$ Journalize the entry on July $1$ and the adjusting entry on December $31$ for Vaughn Insurance Co$.$ Vaughn uses the accounts Unearned Service Revenue and Service Revenue. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter $O$ for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$

$\backslash$table$[[$Date Account Titles and Explanation$],[$Cash$],[$Unearned Service Revenue$],[$Service Revenue$]]$