On October 1, 2015, a company paid an $23,400 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.

Insurance Expense Using Balance Sheet Prepaid Insurance Asset Using Accrual Cash Basis Basis Accrual Basis Cash Basis $ $ $ Dec. 31, 2015 Dec. 31, 2016 Dec 31, 2017 Dec. 31, 2018 2015 2016 2017 2018 Total HA