Which of the following is the proper adjusting entry, based on a prepaid insurance account balance before adjustment of $19,103 and unexpired insurance of $6,893, for the fiscal year ending on April 30 ? a. debit Insurance Expense, $19,103; credit Prepaid Insurance, $19,103 b. debit Prepaid Insurance, $19,103; credit Insurance Expense, $19,103 c. debit Insurance Expense, $12,210; credit Prepaid Insurance, $12,210 d. debit Prepaid Insurance, $12,210; credit Insurance Expense, $12,210