Full Scale Cleaning and More Paid 8 Months Insurance in Advance

Full Scale Cleaning and More paid 8 months insurance in advance amounting to $3,200.A prepaid asset was established.At the end of the first month,the entry would include a

A) debit to Prepaid Insurance for $3,200.
B) credit to Insurance Expense for $3,200.
C) debit to Insurance Expense for $2,800.
D) debit to Insurance Expense for $400.
E) debit to Prepaid Insurance for $400.