At 30 June 2021, before any year-end adjustments, Lion 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:

Select one: a. $1,500 b. $2,225 c. $725 d. $2,300 e. $1,175