On July 1, 2013, Lamis Company paid $1,200 for six months of insurance coverage. No adjustments have been made to the Prepaid Insurance account, and it is now December 31, 2013. Prepare the journal entry to reflect expiration of the insurance as of December 31, 2013.

You forgot to post your work and what you got for an answer... so we can't tell you what you did wrong.

We don't actually do your homework for you.

How many months are between Jul 1 and Dec 31? This is the timeframe you need know so that you can calculate your adjustment amount. The timeframe is the time your insurance was used, in other words expensed.