E3-24A. (Learning Objectives 3, 4: Adjust the accounts; construct the financial statements) The adjusted trial balances of Rosa Corporation at August 31, 2014, and August 31, 2013, include these amounts (in millions): Receivables Prepaid insurance Aocrued liabilities payable (for other operating expenses).78 2014 S460 370 2013 S290 430 670 Rosa completed these transactions (in millions) during the year ended August 31, 2014 in millions) during the year e Collections from customers..S20,400 Payment of prepaid insurance... Cash payments for other operating expenses 440 4,300 Compute the amount of sales revenue, insurance expense, and other operating expenses to report on the income statement for the year ended August 31, 2014