Under the Alternative Method for Recording Prepaid Expenses, Which Is $\begin{array} { | c | c | } \hline \text { Initial Entry } & \text { Adjusting Entry } \\\hline\end{array}$

Under the alternative method for recording prepaid expenses, which is the correct set of journal entries?
$\begin{array} { | c | c | } \hline \text { Initial Entry } & \text { Adjusting Entry } \\\hline\end{array}$

A) $\begin{array} { | c | c | } \hline \text { Insurance Expense } & \text { Prepaid Insurance } \\\hline \text { Cash } & \text { Insurance Expense } \\\hline\end{array}$
B) $\begin{array} { | c | c | } \hline \text { Cash } & \text { Prepaid Insurance } \\\hline \text { Insurance Expense } & \text { Insurance Expense } \\\hline\end{array}$
C) $\begin{array} { | c | c | } \hline \text { Prepaid Expense } & \text { Prepaid Insurance } \\\hline \text { Cash } & \text { Insurance Expense } \\\hline\end{array}$
D) $\begin{array} { | c | c | } \hline \text { Prepaid Expense } & \text { Insurance Expense } \\\hline \text { Cash } & \text { Prepaid Insurance } \\\hline\end{array}$
E) $\begin{array} { | c | c | } \hline \text { Prepaid Expense } & \text { Cash } \\\hline \text { Insurance Expense } & \text { Prepaid Insurance } \\\hline\end{array}$