At 30 June 2021, before any year-end adjustments, Leggo Ltd's Insurance Expense account had a balance of $725 and its Prepaid Insurance account had a balance of $1,900. It was determined that $400 of the Prepaid Insurance had not expired. The adjusted balance for Insurance Expense for the year would be:

a.

$1,500

b.

$725

c.

$2,225

d.

$1,175

e.

$2,300