Listed below are the account titles used by Southside Mattresses, each

of which is identified by a letter. For the following adjustment:
During the period, $600.00 of the balance in the Pre-paid
Insurance account has expired. Indicate the account to be debited.
a. Merchandise inventory f. Income Summary
b. Office Supplies g. Purchases
c. Pre-paid Insurance h. Insurance Expense
d. Accounts Payable i. Office supplies Expense
e. Federal Cooperate j. Federal Cooperate Income Tax
Income Tax Payable Expense

The account to be debited for the adjustment is h. Insurance Expense.