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Jenning Co. Jenning Co. adjusts its books each month but closes its books at the end of the year. The trial balance at July 31 before adjustments is as follows: Debit Credit Cash $12,920 9,620 1,400 3,120 26,000 Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Unearned Service Revenue Capital Stock Retained Earnings Dividends $10,400 6,500 7,190 23,500 1,560 16 510 7,800 Service Revenue Wages and Salaries Expense Utilities Expense Rent Expense 380 1,300 $64,100 $64,100 On July 1, Tracy paid four months in advance for insurance. Which of the following is included in the adjusting entry at July 31? Oa. A credit to Prepaid Insurance for $780 Ob. A credit to Prepaid Insurance for $2,340 Oc. A debit to Prepaid Insurance for $780 Od. A debit to Prepaid Insurance for $2,340