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. 预付保险账户在2017年12月31日有6800美元的借方余额，在调整任何过期保险的成本之前。对保险单的分析表明，5800美元的保险已经过期。这个该怎么做英文分录呀？_实务

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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. 预付保险账户在2017年12月31日有6800美元的借方余额，在调整任何过期保险的成本之前。对保险单的分析表明，5800美元的保险已经过期。这个该怎么做英文分录呀？