What Is the Proper Adjusting Entry at June 30 $€ 20,500$

What is the proper adjusting entry at June 30 , the end of the fiscal year, based on a prepaid insurance account balance before adjustment, $€ 20,500$ , and unexpired amounts per analysis of policies of $€ 6,000 ?$

A) Debit Insurance Expense, $€ 6,000$ ; Credit Prepaid Insurance, $€ 6,000$ .
B) Debit Insurance Expense, $€ 20,500$ ; Credit Prepaid Insurance, $€ 20,500$ .
C) Debit Prepaid Insurance, $€ 14,500$ ; Credit Insurance Expense, $€ 14,500$ .
D) Debit Insurance Expense, $€ 14,500$ ; Credit Prepaid Insurance, $€ 14,500$ .