Which of the following is the proper adjusting entry, based on a prepaid insurance account balance before adjustment of $12,547 and unexpired insurance of $6,342, for the fiscal year ending on April 30?

A: debit Prepaid Insurance, $6,205; credit Insurance Expense, $6,205

B: debit Insurance Expense, $12,547; credit Prepaid Insurance, $12,547

C: debit Insurance Expense, $6,205; credit Prepaid Insurance, $6,205

D: debit Prepaid Insurance, $12,547; credit Insurance Expense, $12,547