What is the proper adjusting entry at June 30, the end of the fiscal year, based on a prepaid insurance account balance before adjustment, JOD 90,000, and unexpired amounts per analysis of policies of JOD 65,000? Select one: a. Debit Insurance Expense, JOD 90,000; Credit Prepaid Insurance, JOD 90,000. O b. Debit Prepaid Insurance, JOD 65000; Credit Insurance Expense, JOD 65000. O c. Debit Insurance Expense, JOD 25000 Credit Prepaid Insurance, JOD 25000. d. Debit Insurance Expense, JOD 50,000; Credit Prepaid Insurance, JOD 50,000.