If 1,800 was paid for a one-year insurance policy, the adjustment to insurance expense at :the end of the first month would be a credit for 100 debit for 150 debit for 100 credit for 150

To determine the adjustment to insurance expense at the end of the first month, we need to calculate the monthly insurance expense.<br /><br />The total cost of the one-year insurance policy is \$1,800. Since this covers 12 months, the monthly insurance expense would be:<br /><br />\[<br />\text{Monthly Insurance Expense} = \frac{\$1,800}{12} = \$150<br />\]<br /><br />At the end of the first month, you need to recognize one month's worth of insurance expense. This means you will make an adjusting entry to record the insurance expense for that month.<br /><br />The journal entry to adjust for the insurance expense would be:<br /><br />- Debit Insurance Expense: \$150<br />- Credit Prepaid Insurance (or Cash): \$150<br /><br />Therefore, the correct adjustment to insurance expense at the end of the first month would be a **debit for \$150**.