On January 1, a company purchased a five-year insurance policy for $2200 with coverage starting immediately. If the purchase was recorded in the Prepaid Insurance account, and the company records adjustments only at year-end, the adjusting entry at the end of the first year is:

A. Debit Insurance Expense, $440; credit Prepaid Insurance, $1760.
B. Debit Prepaid Insurance, $2200; credit Cash, $2200.
C. Debit Insurance Expense, $440; credit Prepaid Insurance, $440.
D. Debit Prepaid Insurance, $440; credit Insurance Expense, $440.
E. Debit Prepaid Insurance, $1760; credit Insurance Expense, $1760.


Answer: C

Business

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