The Prepaid Insurance A/C shows a balance of 2,300 BD in Unadjusted Trial Balance. If the insurance coverage still remains 400 BD at the end of the month. Which one will be the correct adjusting entry below?

a. Debit Prepaid Insurance A/C 1900 BD, Credit Insurance Expense A/C 1900 BD

b. Debit Insurance Expense A/C 400 BD, Credit Prepaid Insurance A/C 400 BD

c. Debit Prepaid Insurance A/C 2300 BD, Credit Insurance Expense A/C 2300 BD

d. Debit Insurance Expense A/C 1900 BD, Credit Prepaid Insurance A/C 1900 BD