AJ Corporation purchased a one year insurance policy costing $$1200$ on $11/1/2013.$ No adjusting entry was made on $11/30/2013.$ The company's fiscal year ends on December $31.$ Prepare the necessary adjusting entry on $12/31/2013$ assuming:

a$.$ the original entry was made to prepaid insurance:

b$.$ the orginal entry was made to insurance expense