Not sure exactly how to figure this or even to record it, here is what it looks like in my book:

XX's accounting records include the following account balances:

December 31,
20X1 20X2
Prepaid Insurance... $1,400 $1,600
Unearned Service Revenue... $4,100 $3,100

a. Paid the annual insurance premium of $4,800
b. Made the year-end adjustment to record insurance expense for the year. You must compute this amount. This is what I am confused about the most!!
c. Collected $17,000 cash in advance for service revenue to be earned later. Confused a little here too....
d. Made the year-end adjustment to record the earning of $18,000 service revenue that had been collected in advance. ?????????

1. Set up T accounts for prepaid insurance, insurance expense, unearned service revenue, and service revenue.Done Insert beginning and ending balances for prepaid Insurance and Unearned Revenue. not sure how to do this when I am not sure how to figure these?
2. Journalize the entries a through d above and post to the T accounts . Ensure that the ending balances for prepaid insurance and unearned service revenue agree with the December 31, 20X2 balances given above.