Prepaid insurance had a beginning balance of $4,500. At the end of the accounting period it has a balance of $1,300. Accumulated depreciation had a beginning balance of $9,500 and an ending balance of $10,300. The change in the account balances of these two accounts resulted in total expenses:
A. decreasing by $2,100
B. decreasing by $800
C. increasing by $3,200
D. increasing by $4,000