Splish Brothers Inc. has the following balances in selected accounts on December 31, 2020. Service Revenue$39,200 Insurance Expense3,780 Supplies Expense2,100 All the accounts have normal balances. Splish Brothers Inc. debits prepayments to expense accounts when paid, and credits unearned revenues to revenue accounts when received. The following information below has been gathered at December 31, 2020. 1.Splish Brothers Inc. paid $3,780 for 12 months of insurance coverage on June 1, 2020. 2.On December 1, 2020, Splish Brothers Inc. collected $39,200 for consulting services to be performed from December 1, 2020, through March 31, 2021. 3.A count of supplies on December 31, 2020, indicates that supplies of $500 are on hand.