At the End of the Year, a Company Made a Deferral

At the end of the year, a company made a deferral adjusting entry to recognize the expiration of prepaid insurance. Which of the following is true?

A) Net profit margin ratio will decrease and debt-to-assets ratio will increase.
B) Net profit margin ratio will increase and debt-to-assets ratio will not change.
C) Net profit margin ratio will decrease and debt-to-assets ratio will not change.
D) Net profit margin ratio will not change and debt-to-assets ratio will not change.