Service Pro Corp (SPC) is preparing adjustments for its September 30 year-end. For the following transactions and events, show the September 30 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 of the current year.
b.	On August 31 of this year, 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 of the current year.
c.	The companys income tax rate is 33%. After making the above adjustments, SPC's net income before tax is $10,000. No income tax has been paid or recorded.

Journal Entires:

A) Record the adjusting entry for Insurance expense of $2,160 representing the cost of a three- year fire insurance policy that was purchased on September 1 of the current year.

B) Record the adjusting entry for $1,350 received on August 31 of this year and credited to service revenue relating to fees for a three-month period beginning September 1 of the current year.

C) Record the adjusting entry for the income tax installment that was not yet paid.