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i only need the ones highlighted in orange answered, i cant figure them out. ...

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Accounting

i only need the ones highlighted in orange answered, i cant figure them out.
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Activity 4,a - Using T-accounts to Analyze Adjustments Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid or Accrual. Calculate the adjusted balance and use a Bal. post reference to show the ending balance of each account. Completed services that were paid for six months earlier, $3,990. The Service Revenue unadjusted balance as of December 31 is $8,400. The Unearned Revenue balance as of December 31 is $11,500. A two year insurance policy for $2,640 was purchased on November 1 of the current year. Record the transaction for the year ended December 31

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