On Jаnuаry 1 2023, Huxley Trаnspоrt discоvered that a five-year insurance premium payment оf $5,000 at the beginning of 2020 was debited to insurance expense. The tax rate is 21%. Prepare the adjustment Huxley would record on January 1, 2023 to correct the error. Under amounts for Dr and Cr. If no amount should be given (in other words normally the space would be blank, enter 0). All spaces for Dr and Cr should have an answer. Do not include $signs in the Dr and Cr columns, only the numbers. Account Name (do not abbreviate) Dr Cr [accountname1] [number1] [number4] [accountname2] [number2] [number5] [accountname3] [number3] [number6]