Assume Idaho Company recorded the following adjusting journal entry at year-end:

Insurance expense	$3,800
Prepaid insurance			$3,800

If the beginning balance in prepaid insurance was $800, and $6,000 was paid for an insurance premium during the year, what is the ending balance in the prepaid insurance account after the above adjusting entry?

Multiple Choice

A)$5,700.

B)$2,700.

C)$3,000.

D)$3,200.