On December 31, the Trial Balance of Cubico Company Included

On December 31, the trial balance of Cubico Company included the following accounts with debit balances: If it is determined that the cost of advertising applicable to future periods is $3,300, the correct adjusting entry would

A) Debit Advertising Expense $3,300; credit Prepaid Advertising $3,300
B) Debit Prepaid Advertising $1,800; credit Advertising Expense $1,800
C) Debit Advertising Expense $1,800; credit Prepaid Advertising $1,800
D) Debit Prepaid Advertising $3,300; credit Advertising Expense $3,300