Required: Service Pro Corporation (SPC) is preparing adjustments for its September 30 year-end. For the following transactions and events, show the September 30 adjusting entries SPC would make. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) a. Prepaid Insurance shows a balance of zero at September 30, but Insurance Expense shows a debit balance of $2,376, representing the cost of a three-year fire insurance policy purchased on September 1 of the current year. b. On August 31 of this year, Cash was debited and Service Revenue was credited for $1,530. The $1,530 related to fees for a three- month period beginning September 1 of the current year. c. The company's income tax rate is 24%. After making the above adjustments, SPC's net income before tax is $10,000. No income tax has been paid or recorded. Answer is complete but not entirely correct. No Transaction General Journal Debit Credit 1 Prepaid Insurance 2,178 Insurance Expense 2,178 2 b Service Revenue 3 Deferred Revenue Income Tax Expense Income Tax Payable 00 1,020 1,020 00 2,400 2,400