Which of the following accounts would be considered a prepaid expense or prepaid asset account?

On January 1, a company signed a two-year rental agreement policy at $4,800 per year in cash. At this time, the company included the payment of the lease in Rent Expense. The lease began immediately. The adjusting entry necessary when preparing the June 30 financial statements would include:

The prepaid insurance balance on December 31, 2017 was correctly shown as $900. On April 1, 2018 an additional premium of $600 was paid by the company. The balance sheet at December 31, 2018 showed the appropriate amount of prepaid insurance as $500. The correct amount of insurance expense for 2018 would be: