On February 1, Year 1, a company paid an $17,100 premium on a 36-month insurance policy for coverage beginning on that date. Refer to that policy and fill in the blanks in the following table. Balance Sheet Prepaid Insurance Income Statement Insurance Expense Accrual Basis Cash Basis Accrual Basis Cash Basis December 31, Year 1 4 S 0 Year 1 $ 5,225 $ 17,100 December 31, Year 2 0 Year 2 5,700 0 December 31, Year 3 0 Year 3 5,700 0 December 31, Year 4 0 0 Year 4 475 0 Total $ 17,100 $ 17,100