Which of the following transactions is an example of an adjusting entry?

Question $5$Select one:

a$.$

Recognized one month of insurance as an expense because it has been used up

b$.$

Performed $$1,000$ worth of service for a client who will pay later

c$.$

Prepaid $$3,600$ for one$-$year insurance policy

d$.$

Paid $$2,000$ balance of the accounts payable