McDougall Company Paid $144,000 in Insurance Premiums During 2019

McDougall Company paid $144,000 in insurance premiums during 2019. Their financial statements showed $24,000 in prepaid insurance on its Balance Sheet as of December 31, 2018 and $36,000 on its Balance Sheet as of December 31, 2019.
The insurance expense to be reported on the income statement for 2019 should be:

A) $154,800
B) $171,000
C) $122,400
D) $132,000