Jana receives an insurance bill for her rental property. The bill is for $600, is due by January 15, and will provide insurance coverage for her property for the months of January through June. Jana pays the bill in full on January 12. Using the cash method, Jana records a business insurance expense of $600 on which date? 

A. January 1 

B. January 12 C. 

January 15 D. 

January 31