Which of the Following Journal Entries Correctly Records Paying for a $900

Multiple Choice

Which of the following journal entries correctly records paying for a $900 one year insurance policy in advance?

A) $\begin{array} { | c | r | r | } \hline \text { Insurance expense } & 900 & \\\hline \text { Prepaid insurance } & & 900 \\\hline\end{array}$
B) $\begin{array} { | c | r | r | } \hline \text { Prepaid insurance } & 900 & \\\hline \text { Insurance payable } & & 900 \\\hline\end{array}$
C) $\begin{array} { | c | r | r | } \hline \text { Insurance expense } & 900 & \\\hline \text { Cash } & & 900 \\\hline\end{array}$
D) $$\begin{array} { | c | r | r | } \hline \text { Prepaid insurance } & 900 & \\\hline \text { Cash } & & 900 \\\hline\end{array}$$