During the course of your examination of the financial statements of Trojan Corporation for the year ended December 31, 2018, you come across several items needing further consideration. Currently net income $97,000. a. An insurance policy covering 12 months was purchased on October 1, 2018, for $22,200. The entire amount was debited to Prepaid Insurance and no adjusting entry was made for this item in 2018. b. During 2018, the company received a $3.700 cash advance from a customer for services to be performed in 2019. The $3,700 was incorrectly credited to Service Revenue There were no supplies listed in the balance sheet under assets. However, you discover that supplies costing $2,600 were on hand at December 31, 2018 Trojan borrowed from a local bank interest in 2018. September 2018. Principal an interest at will be paid on August No accrual was made Required: Using the information in through d above, determine the proper amount of net income of December 31, 2018. (Amounts to be deducted should be indicated with a minus sign.) Net income (unadjusted) Adiustment for insurance Adjustment for deferred revenue Adjustment for supplies d. Adjustment for interest Net income (adjusted)