53. 預付保險費$60,000,本期耗用$15,000,則下列有關調整分錄之敘述何者正確 (A)借方保險費用 $15,000 (B)調整後之預付保險費餘額$15,000 (C)借方保險費用$45,000 (D)貸方預付保險費$45,000