Use This Information to Answer the Following Question If on December 31,2010,the Insurance Still Unexpired Amounted to $20,the

Use this information to answer the following question.
The trial balance for Tsung Corporation appears as follows:
$\begin{array}{c}\text {Tsung Corporation}\\\text {Trial Balance}\\\text {December 31, 2010}\\\begin{array}{|l|r|r|}\hline \text { Cash } & \$ 200 \\\text { Accounts Receivable } & 500 \\\text { Prepaid Insurance } & 50 \\\text { Supplies } & 150 \\\text { Office Equipment } & 400\\\text { Accumulated Depreciation-Office Equipment } & & \$ 200 \\\text { Accounts Payable } & & 300 \\\text { Common Stock } & & 600 \\\text { Service Revenue Earned } &&500 \\\text { Salaries Expense } & 100 \\\text { Rent Expense } &200 \\& \$ 1.600 & \$ 1.600\\\hline\end{array}\end{array}$

If on December 31,2010,the insurance still unexpired amounted to $20,the adjusting entry would contain a

A) debit to Prepaid Insurance for $30.
B) credit to Prepaid Insurance for $30.
C) debit to Insurance Expense for $20.
D) credit to Prepaid Insurance for $20.