The Prepaid Insurance Account Has a Balance of $200 Less

The Prepaid Insurance account has a balance of $200 less in the work sheet's Balance Sheet Debit column than in the work sheet's Trial Balance Debit column. This would be the result of a

A) $200 entry to Prepaid Insurance in the work sheet's Adjustments Credit column.
B) $200 entry to Prepaid Insurance in the work sheet's Adjustments Debit column.
C) $200 entry to Insurance Expense in the work sheet's Adjustments Credit column.
D) $400 entry to Insurance Expense in the work sheet's Adjustments Credit column.
E) $400 entry to Prepaid Insurance in the work sheet's Adjustments Credit column.