Which of the following is the proper adjusting entry, based on a prepaid insurance account balance before adjustment of $17,192 and unexpired insurance of $2,150, for the fiscal year ending on April 30?

a.debit Insurance Expense, $17,192; credit Prepaid Insurance, $17,192

b.debit Insurance Expense, $15,042; credit Prepaid Insurance, $15,042

c.debit Insurance Expense, $2,150; credit Prepaid Insurance, $2,150

d.debit Prepaid Insurance, $15,042; credit Insurance Expense, $15,042