39) Roy purchased a one-year insurance policy for $2,400. The adjusting entry for one month would include a: A) debit to Prepaid Insurance, $200. B) credit to Cash, $200. C) debit to Insurance Expense, $200. D) None of these answers are correct. 40) The capital balance amount shown in the balance sheet column of the worksheet represents: A) beginning capital plus net income. B) beginning capital plus investments to capital. C) beginning capital less withdrawals. D) beginning capital plus net income less withdrawal. 41) When counting the supplies a fi le cabinet was forgotten and the adjustment was made based on the incorrect count. This would: A) overstate the period