A Check Correctly Written and Paid by the Bank for $628

A check correctly written and paid by the bank for $628 during May had been incorrectly recorded on Boisclair Company's books for $682.The payment was for prepaid insurance.Use the following tabular analysis to determine the impact of the adjusting entry on Boisclair's accounts:

A) Increase Cash $54 and decrease Prepaid Insurance $54.
B) Increase Cash $54 and increase Insurance Expense $54.
C) Increase Accounts Payable $54 and increase Prepaid Insurance $54..
D) Decrease Cash $54 and decrease Prepaid Insurance $54.