The unadjusted trial balance for Amazon as of December $31,2022$ appears below.

Additional Information:

The Company paid $1,200$ for a one$-$year insurance policy on July $1,2022.$

The note payable represents a $8$ month, $8\%$ loan obtained from The Bank & Trust on October $1,2025.$

The correct adjusting entry for number $"1"$ above includes a:

Select one:

a$.$ Debit to Prepaid Insurance for $$600$

b$.$ Credit to Prepaid Insurance for $$1,200$

c$.$ The additional information from #$1,$ above, does not need to be adjusted.

d$.$ Debit to Insurance Expense for $$1,200$

e$.$ Debit to Insurance Expense for $$600$