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The prepaid insurance account had a beginning balance of $5,000 and was debited

ID: 2359972 • Letter: T

Question

The prepaid insurance account had a beginning balance of $5,000 and was debited for $2,000 of premiums paid during the year. What is the adjusting journal entry required at the end of the year assuming the amount of unexpired insurance related to future periods is $4,000?

a. Debit Insurance expense $3,000, Credit Prepaid insurance $3,000
b. Debit Insurance expense $4,000, Credit Prepaid insurance $4,000
c. Debit Prepaid insurance $3,000, Credit Insurance expense $3,000
d. Debit Prepaid insurance $7,000, Credit Insurance expense $7,000

Explanation / Answer

a.) Debit Insurance Expense $3000 Credit Prepaid Insurance $3000