The Journal Entry to Record the Estimated Advance Premium Payment $$\text { Workers' Compensation Insurance Expense }$$

The journal entry to record the estimated advance premium payment for workers' compensation is:

A) Cash
Prepaid Insurance, Workers' Compensation
B) Prepaid Insurance, Workers' Compensation
Cash
C) $$\text { Workers' Compensation Insurance Expense }$$
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\text { Cask }$
D) Workers' Compensation Insurance Payable
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash