What is the proper adjusting entry at June 30, the end of the fiscal year, based on a prepaid insurance account balance before adjustment, $18620, and unexpired amounts per analysis of policies of $6050? O Debit Insurance Expense, $12570; Credit Prepaid Insurance, $12570. O Debit Insurance Expense, $18620; Credit Prepaid Insurance, $18620. O Debit Prepaid Insurance, $12570; Credit Insurance Expense, $12570. O Debit Insurance Expense, $6050; Credit Prepaid Insurance, $6050.