d$.$ Mineral Bluf prepaid a two full years' insurance on April $1$ of the current year, $$4,800.$ Record insurance expense for the year ended December $31.($When the policy was purchased on April $1,$ assume that Mineral Bluf debited an asset account.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[($d$)$ Dec. $31,$Insurance Expense,$2400,$I$],[,$Prepaid Insurance,,$]]$