What is the proper adjusting entry at April 30, the end of the fiscal year, based on a prepaid insurance account balance before adjustment, $16,000, and unexpired amounts per analysis of policies, $6,000?

	a.	debit Prepaid Insurance, $10,000; credit Insurance Expense, $10,000
	b.	debit Insurance Expense, $16,000; credit Prepaid Insurance, $16,000
	c.	debit Insurance Expense, $6,000; credit Prepaid Insurance, $6,000
	d.	debit Insurance Expense, $10,000; credit Prepaid Insurance, $10,000