On June $30$ of the current calendar year, Apricot Co$.$ paid $$7,500$ cash for management services to be performed over a two$-$year period. Apricot follows a policy of recording all prepaid expenses to asset accounts the time cash payment. The adjusting entry on December $31$ for Apricot would include?

a$.$ A debit to an expense for $$5,625$

b$.$ A debit to a prepaid expense for $$5,625$

C$.$ A debit to a prepaid expense for $$1,875$

d$.$ A debit to an expense for $$1,875$