At 31 October 2019 before any year-end adjustments, a companies insurance expense had a normal balance of 3800 and its prepaid insurance account had a normal balance of 1450. It is revealed that 3000 of the 5250 total related to benefits that expired in the year 2019. The required adjusting entry is:

a) debit insurance expense for 3000

b) credit prepaid insurance for 800

c) credit prepaid insurance for 1450

d) debit prepaid insurance for 800