Which of the following is the proper adjusting entry, based on a prepaid insurance account balance before adjustment of $$11,590$ and unexpired insurance of $$4,300,$ for the fiscal year ending on April $30?$

a$.$ debit Prepaid Insurance, $$7,290$; credit Insurance Expense, $$7,290$

b$.$ debit Insurance Expense, $$7,290$; credit Prepaid Insurance, $$7,290$

c$.$ debit Insurance Expense, $$11,590$; credit Prepaid Insurance, $$11,590$

d$.$ debit Prepaid Insurance, $$11,590$; credit Insurance Expense, $$11,590$