At December 31, 2018, before any year-end adjustments, Bramble Company's Insurance Expense account had a balance of $2620 and its Prepaid Insurance account had a balance of $3750. It was determined that $2800 of the Prepaid Insurance had expired. The adjusted balance for Insurance Expense for the year would be

Adjusted balance of Insurance Expense A/c = $2,800

Explanation:

There is some insurance expense already charged amounting $2,620

Further out of prepaid insurance the expense for the period = $2,800

This shall also be charged to expense as relates to current period.

Therefore, total expense for the period shall be $2,620 + $2,800

For this, entry will be:

Insurance expense A/c Dr. $2,800

To Prepaid Insurance A/c $2,800

Therefore, net adjusted balance of insurance expense = $2,620 + $2,800 = $5,420