On March 1,2003, a company paid a $16,200 premium on a 36-month insurance policy for coverage beginning on that date. How do you fill in the table for this?

I don't know what "table" you're using -- that's your book doing that. But when a company pays for insurance up front like that, it goes into the asset account Prepaid Insurance. And anything that is "paid" always subtracts from cash.