Use This Information to Answer the Following Question

Use this information to answer the following question. The trial balance for Barnstable Corporation appears as follows:
If on December 31,2013,the insurance still unexpired amounted to $40,the adjusting entry would contain a

A) debit to Prepaid Insurance for $60.
B) credit to Prepaid Insurance for $60.
C) debit to Insurance Expense for $40.
D) credit to Prepaid Insurance for $40.