Use This Information to Answer the Following Question

Use this information to answer the following question. The trial balance for Sanchez Company appears as follows:
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.