The balance in the prepaid insurance account, belore adjustment at the end of the year, is 518,420 . The year end is March 31 . Joumalize the March 31 adjusting entry required under each of the following attematives for determining the amount of the adfustment: (a) the amount of insurance expired during the ywar is $15,780;(B) the arnount of unexpled insurance applicable to future periods is $2,640. General Ledger (b) Joumalize the March 31 acfusting entry required when the amount of unoxpired insurance appolicable fo future periods is $2,640. (a) Journafize the March 31 acfussing entry required when the amount of insurance expired during the year is $15,780. (D) Joumalize the March 31 edfusting entry required when the amount of unexpired insurance apolicable fo future periods is $2,640. Chart of Accounts 55 Supplies Expense LIABILITIES 21 Accounts Payable 22 Unearned Fees 23 Salaries Payable 24 Taxes Payable 56 Utilities Expense 57 Depreciation Expense 59 Miscellaneous Expense EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends