[cplucker]

There are two insurance accounts in the trial balance. Prepaid Insurance is $9,200 and Insurance Expense is $2,800. Unexpired insurance at the statement date is $3,000.

[pready]

The statement Unexpired insurance at the statement date is telling you that this amount should be your Prepaid Insurance ending balance, so you you need to reduce your Prepaid Insurance to get to the ending balance.

[Ronalyn_ML]

You were told to adjust the Insurance, $6000 worth of the Insurance had already expired so you have to debit it in Insurance Expense and credit it in Prepaid Insurance

[Ronalyn_ML]

I mean 6200