Brooklynne Company Paid $25,400 in Insurance Premiums During 2012

Brooklynne Company paid $25,400 in insurance premiums during 2012. Brooklynne showed $6,800 in prepaid insurance on its December 31, 2012, balance sheet and $4,600 on December 31, 2013. The insurance expense on the income statement for 2013 was

A) $18,600
B) $27,600
C) $23,200
D) $30,000