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 $2,160, 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 $1,350. The $1,350 related to fees for a three-month period beginning September 1, 2013.
c.	The company