Adjusting entries for prepaid insurance

The balance in the prepaid insurance account, before adjustment at the end of the year, is $$21,910.$ Journalize the adjusting entry required under each of the following alternatives for determining the amount of the adjustment:

a$.$ The amount of insurance expired during the year is $$16,650.$ If an amount box does not require an entry, leave it blank.

b$.$ The amount of unexpired insurance applicable to future periods is $$5,260.$ If an amount box does not require an entry, leave it blank.