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The insurance premium outstanding on January 1, 2018, covers the period January 1 through August 31, 2018. The insurance premium of $9300 recorded in August

The insurance premium outstanding on January 1, 2018, covers the period January 1 through August 31, 2018. The insurance premium of $9300 recorded in August covers the period of September 1, 2018 thru August 31, 2019. Prepaid Insurance Balance on 1/1/2018 is $3220. 11/30 Balance is $11,020. What is the adjusting journal on 12/31/18?

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