Assume Minor Company Recorded the Following Adjusting Entry at Year-End

Assume Minor Company recorded the following adjusting entry at year-end: $$\begin{array} { | c | r | r | } \hline \text { Dr Insurance expense } & \$ 800 & \\\hline \text { Cr Prepaid insurance } & & \$ 800 \\\hline\end{array}$$ If the beginning balance in prepaid insurance was $700 and $1,500 was paid for an insurance premium during the year, the ending balance in the prepaid insurance account (after the above adjusting entry) would be which of the following?

A) $100 debit.
B) $1,400 debit.
C) $1,500 debit.
D) $2,200 debit.