Accounting HW help?

Ok I almost finished it but still got 2 questions which I cant answer and I have no time to read the chapter for the 3rd time. So please accountants out there help.

1)The Prepaid Insurance account shows the following entries on June 30:
Beginning Balance $ 1,530
January 1 $2,900
May 1 $3,366
The beginning balance represents the unexpired portion of a one-year policy purchased the previous year. The January 1 entry represents a new one-year policy, and the May 1 entry represents the additional coverage of a three-year policy.

Insurance Expense?
Prepaid Expense?

2)On June 1, the company completed negotiations with another client and accepted a payment of $ 21,000, representing one year’s services paid in advance. The $ 21,000 was credited to Services Collected in Advance.
Services Collected in Advance?
Service Revenue?
Thanks. 10 Points to the person who does this.

Answer:
I am not sure what you are working on, are you doing the journal or what. I would have to say for 1> is both and 2> the answer is collected in advance. service revenue would be when the year that was prepaid is finished or if you do entries during the year it would be whatever balance has been earned in services.
do your home work. hint for you.. it is an asset until it it expires then it is an expense. Prepaid insurance is an asset.

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