What is the proper adjusting entry at June 30, the end of the fiscal year, based on a prepaid insurance account balance before adjustment, $10,983, and unexpired amounts per analysis of policies, $5,189?

debit Prepaid Insurance, $5,794; credit Insurance Expense, $5,794

debit Prepaid Insurance, $10,983; credit Insurance Expense, $10,983

debit Insurance Expense, $5,794; credit Prepaid Insurance, $5,794

debit Insurance Expense, $10,983; credit Prepaid Insurance, $10,983