K On April 1, 2021, Cruella Insurance Company sold a one-year insurance policy covering the year ended March 31, 2022. Cruella collected the full $1,800 on April 1, 2021. Cruella made the following journal entry to record the receipt of cash in advance: (Click the icon to view the journal entry.) Nine months have passed, and Cruella has made no adjusting entries. Based on these facts, the adjusting entry needed by at December 31, 2021, is A. B. O C. D. Accounts Insurance Revenue Unearned Revenue Accounts Unearned Revenue Insurance Revenue Accounts Insurance Revenue Unearned Revenue Accounts Unearned Revenue Insurance Revenue Debit Debit Debit 450 Debit 450 1,350 1,350 Credit Credit Credit 450 Credit 450 1,350 1,350