On Sept 1 2011 a company prepaid advertising Rp 1.200.000,- for 1 year. The company record the prepaid advertising as an expense. Adjusment journal which are made by the company are....

a. Advertising expense                              Rp400.000,-

                  Prepaid advertising                               Rp400.000,-

b. Prepaid adverting                                  Rp400.000,-

                  Advertising expense                             Rp400.000,-

c. Advertising expense                              Rp800.000,-

                 Prepaid advertising                               Rp800.000,-

d. Prepaid adverting                                  Rp800.000,-

                 Advertising expense                              Rp800.000,-

e. Advertising expense                             Rp800.000,-

                 Cash                                                         Rp800.000,-