The prepaid insurance account had a balance of $11,200 at the beginning of the year. The account was debited for $12,400 for premiums on policies purchased during the year. Journalize the adjusting entry required under each of the following alternatives for determining the amount of the adjustment: a. The amount of unexpired insurance applicable to future periods is $2,100. If an amount box does not require an entry, leave it blank. b. The amount of insurance expired during the year is $21,500. If an amount box does not require an entry, leave it blank.