What is the proper adjusting entry at April 30, the end of the fiscal year, based on a prepaid insurance account balance before adjustment on April 1 of $16,000 and additional insurance premiums of $4,000 were purchased during the month, and unexpired amounts per analysis of policies at the end of April is $14,000? debit Insurance Expense, $6,000; credit Prepaid Insurance, $6,000 debit Insurance Expense, $16,000; credit Prepaid Insurance, $16,000 debit Prepaid Insurance, $10,000; credit Insurance Expense, $10,000 debit Insurance Expense, $10,000; credit Prepaid Insurance, $10,000