What is the proper adjusting entry at June 30, the end of the fiscal year, based on a prepaid insurance account balance before adjustment, $18500, and unexpired amounts per analysis of policies of $6000? O Debit Insurance Expense, $6000; Credit Prepaid Insurance, $6000. O Debit Insurance Expense, $18500; Credit Prepaid Insurance, $18500. O Debit Prepaid Insurance, $12500; Credit Insurance Expense, $12500. O Debit Insurance Expense, $12500; Credit Prepaid Insurance, $12500.