The balarce in the prepaid insurance acoount, before adjusiment at the end of the yeas, is $18,565. The year end is March 31 514, 135; (b) the amount of unespirad insurance applablet fo Auture poriods is 54,430 (a) Joumalize the March 31 adjusting entry required when the amount of insurance expired during the year is $14,135. (b) Joumalite the March 31 adfusting entry roquired when the amount of unexpired insurance applicable to future periods is $4,430