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The Prepaid Insurance account had a $ 6,800 debit balance at December 31, 2017, before adjusting for the costs of any expired coverage. analysis of insurance policies showed that $ 5,800 of coverage had expired. 預(yù)付保險(xiǎn)賬戶在2017年12月31日有6800美元的借方余額，在調(diào)整任何過期保險(xiǎn)的成本之前。對(duì)保險(xiǎn)單的分析表明，5800美元的保險(xiǎn)已經(jīng)過期。 這個(gè)該怎么做英文分錄呀？