Insurance Policy was purchased for cash on October 1, 2019 for one year by 3600, the adjusting entry at december 31,2019 is?

a.

Debit insurance expense 900 and credit prepaid insurance 900.

b.

Debit Prepaid insurance 900 and credit insurance expense 900.

c.

Debit prepaid insurance 2700 and credit insurance expense 2700.

d.

Debit insurance expense 2700 and credit prepaid insurance 2700.