Service Pro Corp (SPC) determined that its unadjusted net income was $10,000 for the year ended September 30, 2013. For the following transactions and events, show the September 30, 2013, adjusting entries that 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 $2,700, representing the cost of a three-year fire insurance policy that was purchased on September 1, 2013 b. On August 31, 2013, Cash was debited and Service Revenue was credited for $1,800. The $1,800 related to fees for a three-month period beginning September 1, 2013 The company's income tax rate is 20%. An income tax installment of S2.000 was paid for this year on September 1, at which time it was recorded in Prepaid Expenses. C. View 1 Record the adjusting entry for Insurance expense of $2,700 representing the cost of a three- year fire insurance policy that was purchased on September 1, 2013. ing the ember 1 Record the adjusting entry for $1,800 received on August 31, 2013 and credited to service revenue relating to fees for a three-month period beginning September 1, 2013. 2 Credit Record the adjusting entry for an income tax installment of $2,000 that was paid for this year on September 1, at which time it was recorded in Prepaid Expenses. 3 *>