An analysis of the company's insurance policies provided the following facts.

Policy Date of Purchase Months of Coverage Cost
A April 1, 2010 24 11,544
B April 1, 2011 36 10,344
C August 1, 2011 12 9,144

The total premium for each policy was paid in full (for all months) at the purchase date, and the Prepaid Insurance account was debited for the full cost. (Year-end adjusting entries for Prepaid Insurance were properly recorded in all prior years.)

Required:
1.
Use the information to prepare adjusting entries as of December 31, 2011. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Omit the "$" sign in your response.)

Adjusting entries (all dated December 31, 2011).
B. Insurance Expense DEBIT ?
Prepaid Insurance CREDIT ?

What is the DEBIT and CREDIT amount?

The beginning part of the question was cut off, its supposed to say:

Meyer Co. follows the practice of recording prepaid expenses and unearned revenues in balance sheet accounts. The company's annual accounting period ends on December 31, 2011. The following information concerns the adjusting entries to be recorded as of that date.