Please help!! I've already answered part of some questions, but I am confused to whether or not my answers are right or if Im doing the processes right. Specifically identifying whether each current balance/ what each current balance should equal is credit or debit. Thank you for any help, I really appreciate it!

For each separate case below, follow the three-step process for adjusting the prepaid asset account at December 31. Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal. Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Assume no other adjusting entries are made during the year. a. Prepaid Insurance. The Prepaid Insurance account has a $5,800 debit balance to start the year. A review of insurance policies and payments shows that $1,450 of unexpired insurance remains at year-end. DR or CR? 5,800 Debit Step 1: Determine what the current account balance equals. $ Prepaid Insurance 5,800 4,350 1,450 Step 2: Determine what the current account balance should equal. $ 1,450 Debit Credit Step 3: Record the December 31, adjusting entry to get from step 1 to step 2. Adjusting Entry Insurance Expense Prepaid Insurance Debit 4,350 4,350 b. Prepaid Insurance. The Prepaid Insurance account has a $6,990 debit balance at the start of the year. A review of insurance policies and payments shows $1,480 of insurance has expired by year-end. DR or CR? 6,990 Debit Step 1: Determine what the current account balance equals. $ Prepaid Insurance 6,990 3,510 5,510 Step 2: Determine what the current account balance should equal. $ 5,510 Debit Step 3: Record the December 31, adjusting entry to get from step 1 to step 2. Adjusting Entry Insurance Expense Credit Debit 3,510 b. Prepaid Insurance. The Prepaid Insurance account has a $6,990 debit balance at the start of the year. A review of insurance policies and payments shows $1,480 of insurance has expired by year-end. DR or CR? 6,990 Debit Step 1: Determine what the current account balance equals. $ Prepaid Insurance 6,990 3,510 5,510 Step 2: Determine what the current account balance should equal. I $ 5,510 Debit Credit Step 3: Record the December 31, adjusting entry to get from step 1 to step 2. Adjusting Entry Insurance Expense Prepaid Insurance Debit 3,510 3,510 c. Prepaid Rent. On September 1 of the current year, the company prepaid $37,200 for two years of rent for facilities being occupied that day. The company debited Prepaid Rent and credited Cash for $37,200. Prepaid Rent DR or CR? 37,200 Step 1: Determine what the current account balance equals. $ Step 2: Determine what the current account balance should equal. Step 3: Record the December 31, adjusting entry to get from step 1 to step 2