< Which of the following is the proper adjusting entry, based on a prepaid insurance account balance before adjustment of $19,684 and unexpired insurance of $5,493, for the fiscal year ending on April 30? 00 debit Prepaid Insurance, 519,684; credit Insurance Expense, $19,684 debit Insurance Expense, $19,684; credit Prepaid Insurance, $19,684 debit Prepaid Insurance, $14,191; credit Insurance Expense, $14,191 debit Insurance Expense, $14,191; credit Prepaid Insurance, $14,191