Murphy, Inc. prepaid

$ 4 comma 800

on October 1, 2018 for a

oneminus

year

insurance premium. Coverage begins October 1. On January 1, 2019 (after December 31 adjustments), the Prepaid Insurance account will have a debit balance of ________. (Round any intermediate calculations to two decimal places, and your final answer to the nearest whole number.)

A.

$ 5 comma 200

B.

$ 4 comma 000

C.

$ 4 comma 800

D.