Please solve this problem,

Brief Exercise 4-7 On July 1, 2017 Ling Co. pays $12,400 to Marsh Insurance Co. for a 2-year insurance contract. Both companies have fiscal years ending December 31 Journalize the entry on July 1 and the adjusting entry on December 31 for Marsh Insurance Co.. Marsh uses the accounts Unearned Service Revenue and Service Revenue. (Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Date Account Titles and Explanation Credit SHOW LIST OF ACCOUNTS LINK TO TEXT INTERACTIVE TUTORIAL Post the entry on July 1 and the adjusting entry on December 31 for Marsh Insurance Co.. (Post entries in the order of journal entries presented in the previous part.) Unearned Service Revenue