4. A corporation paid a six-year Insurance premium on January 1 year 1, for $12,000. It recorded the prepayment in two asset accounts-one with a $2,000 debit balance and one with a $10,000 debit balance. Under which of the following captions should the account be with the $10,000 balance be classified on a balance sheet dated January 1, year 1? O A Capital assets B. Other assets Deferred charges D. Current