What is the proper adjusting entry at June 30, the end of the fiscal year, based on a prepaid insurance account balance before adjustment, $10,209, and unexpired amounts per analysis of policies, $4,360?

debit Prepaid Insurance, $5,849; credit Insurance Expense, $5,849

debit Prepaid Insurance, $10,209; credit Insurance Expense, $10,209

debit Insurance Expense, $10,209; credit Prepaid Insurance, $10,209

debit Insurance Expense, $5,849; credit Prepaid Insurance, $5,849