(Q5) The company initially records the payments of all insurance premiums in nominal accounts (temporary). The unadjusted trial balance at year-end shows a balance of $0 in Prepaid Insurance. A review of insurance policies reveals that $300 of insurance is unexpired. Select the account(s) that would be debited and credited when recording the above transaction. If a second debit or credit does not apply, select "None" as a match. Debit Credit